RS 05 has more "traditional" digital filter. The impulse response is very similar to so called "sharp" filter. V800, RS 06 and V850 use the same resampling method.
Chord DACs (at least Hugo1 and TT) have impulse response like the ladder DACs, but it reproduces the sine wave like the sine wave, without ladder.
There are some pictures to show the difference.
V800 impulse response (RS 05 has the same):
MyST impulse response (ladder DAC):
(phase does not matter here)
Chord Hugo impulse response:
But Hugo is not a ladder DAC. So, there are some more questions.
Does is make sense for sample rates of 96 kHz or higher?
Does it make 96 kHz source sound similar to 44.1 kHz, or it just makes the sound "better"?