Ryokan
Headphoneus Supremus
All but outdated R2R NOS DACs will turn a PCM signal into something like 3 to 5bit + massive oversampling. While DSD DACs if they're not a decade old will also use at least 2 bits (because a one bit system is just dumb, always was, and only made sense before we found another way). The actual processes end up being more similar than most people suspect.
You'll still find objective differences (even more so if the designer wants some audible ones to be found), but no more than what has always existed with all DACs and DAC chips. Difference in the final sample rate, difference in the filter (frequency and type), differences in how much of some upsampling event is used for anti jitter/reclocking action. I suspect that a bunch of those differences are there to avoid patent infringement, and not to try to reinvent the wheel.
I'm sure you can have fun oversampling anything up to DSD1024 equivalent or whatever, but why?
MP3 and flac are converted to PCM before being sent to the DAC/DAC chip. It doesn't change anything to what can or will be done with it.
I'm guessing people who are dearly interested in such discussions are already fans of the very special DSD "sound", or have firm beliefs about oversampling settings and how they "sound". But for us cardboard ears who never listen to anything and only look at graphs, it's rarely worth anything because if a device can benefit from oversampling/upsampling and the designer knows his stuff, the DAC will do it when and where it's most relevant. Like just about all DACs already do.
I can feel new 'friends' cursing me even before I post this.
I always thought mp3 and flac files were 'piped' directly into the Dac and came out in analogue. I haven't been interested in DSD as presumed I wouldn't hear a difference like with flac Hi-Res, and also it must shorten battery life with all the added demand on the processor. Maybe I'm missing out.