If you like experimenting with upsampling software, an NOS DAC gives you a really blank canvas to experiment on.
Many straightforward chipdacs get pretty close to “NOS” when you drive them at the maximum supported rate, and these derive plenty of benefit from upsampling. This is particularly true of some of the popular high quality chips like the ESS family. A lot of people have worked hard to get the best results out of these.
The DACs that are perhaps least suited to software-based upsampling are like the one we’re discussing in this thread. PS Audio has put considerable effort into developing an DSP scheme matched to their hardware. And more importantly, they engineered that scheme to go all the way from source material to analog.