Sigh, i can't quote you with your original text, nm.
Anyway.
x RELIC x, you're awesome.
I have Watts post bookmarked and when I read it at time of his post, it inspired and changed my preconceptions.
I've used his stance, Schiit Audio, and iFi Audio to showcase to others that there is no supreme idea; just because one idea does something does not immediately confer excellence (for example, Native DSD or R2R), and implementation is
THE MOST IMPORTANT THING EVER!
The idea of relegating or segregating DAC's based on chip or R2R or a hybrid digital solution or any other design idea, and then postulate the sound of the DAC because of its DAC design sans demoing, really makes my blood boil. Listen or demo. If its musical to you,
WHO CARES what design it implements?
To put this in another way, a NOS Burr-Brown JP Native DSD chip can sound warm
OR cold, just as ESS SABRE or Analogue Devices chips can.
Implementation and architecture defines the sound, and the master designer(s) behind it.
That being said, I prefer to play back music in the exact same resolution the track file is in. No upsampling.
That's my personal decision, and yours may very well vary.
So, for some upsampling or same bit-rate playback will sound great. If so,
ENJOY WOOOO! 
Btw, this is a general rant not aimed at anyone. I'm amorphous, love almost all DAC design implementations because each is a technological and engineering marvel. It's the device in the end that I look at, not just the design, for my musical enjoyment ^^
