am no expert, but afaik bitperfect just means the orig file is decoded and transmitted to the dac at he original bitrate & depth without resampling/processing (as opposed to going through the Windows mixer, etc...)
any type of DSP or software/digital EQ, such as what APO provides, is going to involve resampling (additionally will be converting DSD to PCM for that matter)
they are essentially at cross-purposes, so the importance of either depends on how you prefer to listen (although technically you could use analog EQ and effects hardware while remaining bitperfect on the digital side)
It's not as important like it was in the old days when a DAC was 16 bit and if you didn't run bit perfect, there would be an audible loss of quality. If you run a DAC in it's highest bit depth it supports, there's a lot of room. Even 16 bit 44.1khz is Sony Redbook standard and covers the entire range of human hearing. Do a blind test with a friend to see if you can tell the difference, I'd bet money you'll be right 50 percent of the time on it.
It depends on how much you need to EQ. Generally with most headphones the transparency you gain from having a neutral FR is better than what you lose not running bitperfect, but if you have a headphone with an FR you already like a lot and don't need to EQ it, then you're probably better off running wasapi or w/e. Also, I'm not sure if this applies to other EQs besides APO. APO uses some obscure windows audio processing objects and therefore can't go around windows drivers, but other EQs shouldn't need that.
Having said that, I just use APO for everything and try not to worry about it.
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