Hi Steve,
Thanks for having a look. Yes, it is pretty interesting. As far as I can tell, the DAC measurements over at ASR only consider a single sampling frequency, but all of my DACs behave slightly differently at different sampling rates. I remember reading years ago how Benchmark Media Systems decided on an internal upsampling rate of 110 kHz for their DAC: https://benchmarkmedia.com/blogs/application_notes/13127453-asynchronous-upsampling-to-110-khz
Based on this research, it's probably safe to assume that there is a sampling rate that is optimal for any given DAC. This also the idea behind software like HQPlayer, which is configured to use high quality algorithms and filters to optimize the digital signal before feeding it to the DAC.
With most modern DACs, it does not take much upsampling to get into the optimal range, and it's easy to over-do it (with significant negative consequences). I see a lot of folks upsampling to DSD256 or DSD512; however, I've yet to find a DAC that benefits from these high rates, and this adds significant (if not crushing) load to the server, endpoints, and network. Most DACs seem to perform optimally at DSD128 or 192 kHz PCM. Enjoy.
-- David