Upsampling for EQ

I’m hiding my uniformed response as a simple forum search (I should have done this) shows Roon explained this back in '17

Summary

I’m going to throw a guess here…
EQ only works on PCM. What you’re not seeing in the first path is a conversion from DSD -> PCM -> EQ -> new PCM -> DSD. I have no idea if there would be any benefit to converting upsampled DSD128 to PCM and then back again. When keeping DSD as the output format then it coverts the “native” DSD to PCM to hand to EQ which then hands it back to the DSD engine for upsampling. Again, this is a bit of a guess.

When you output PCM then DSD is converted to PCM first and the hidden path is 384k PCM -> EQ -> new PCM. So there is not conversion back to DSD out of the EQ filters.