the SINC-M filter does 1 million taps no matter what, and the delay will inversely correlate with the output sampling rate. It’s a simple equation - 500,000 / outputSampleRate. Plus buffering. You will get big delays if you are only upsampling to 96/192. See Which HQP Filter are you using? - #1307 by jussi_laako. If you like the sound of the Sinc-xxx filters but want a constant time delay, try the Sinc-Mx filter - but it won’t sound as good at low input rates. No free lunch unfortunately.
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