A Denafrips Pontus II. You can switch between NOS and OS mode, but don't think the latter is the same as upsampling is it?
Thanks for the advice though. Interesting and useful.
Apologies to all concerned for the thread misdirection.
@karlsushi I have move our conversation to its own thread.
OS is generally upsamplbig.
You could try Dirac and upsample with JRiver to 24/192, or maybe DSD128 if your computer is powerful enough and set the DAC to NOS mode.