From what I can find, Dave uses 164k taps, which is incredible considering its size. However even the powerful chip in the Dave cannot compete with discrete graphics card processors (consider just the watt/heat profile) in raw processing power. For example, HQPlayer's poly-sinc-xtr filter employs 2M taps up to over 4M (it depends on the oversampling steps used). However, that does not mean HQPlayer sounds better. From what I found, many found Dave to still perform better. This may be a factor of that 30 years of research.
In the end it is all theory and about what you hear. Very curious about your findings, especially since you have heard the Dave.
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This would enable HQPlayer DSD512 upsampling to be thrown into the R2R7.