NOS DAC’s are generally good ones for doing upsampling, because they focus on only one thing - doing digital to analog conversion, without any digital processing. For HQP type of use cases, many DACs become more or less NOS DAC’s when fed with highest possible PCM rate or DSD.
So whenever there’s a NOS DAC that accepts particularly high PCM or DSD input rate, those should be good companion for upsampling with HQPlayer (or something else). Good thing is that you don’t pay for DSP features you don’t need or use.
If you play PCM sources from typical source rates like RedBook 44.1k, 88.2/96k or 176.4/192 you need oversampling/upsampling for proper performance. And that’s precisely what HQPlayer is all about. NOS DACs need that to perform well, but they don’t event try to enforce you any certain way to do it, but instead let you pick up the way you prefer and instead focus on doing just the D/A conversion, nothing else.