Yes, but there’s no reason not to do it also for hires files.
My best setup for Qobuz->Roon->HQPlayer->Hugo 2->Sennheiser HD800S, sound fantastic!
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Using HQP desktop on M1 Mac Mini feeding the RME ADI-2 DAC FS (version 2).
I normally upconvert to DSD256 using ASDM7EC with poly-sinc-ext2. However, for some reason, it does not work when I add the SoTM SMS-200Ultra in the middle (May at SoTM is currently helping me figure it out).
In the interim, upsampling to 384KHz PCM using poly-sin-long-lp and TPDF is amazing - perhaps better in terms of soundstage and low-end than the above DSD256 config.
How does that little Mac mini do using the xtr-mp, ASDM7EC, 256DSD?
does it work or do you need to use the 2s filter?
Although the volume lowered to -6DB, the scratches continue during the oversampling of the DSD files and FLAC 16/44.1, 24/96 etc in PCM 352.8 / 384 .
On the contrary, when I oversampling the FLAC files (16 / 44.1. 24/96 etc) in DSD128 this does not happen. Also here the sound seems clearer to me.
M1 Mac Mini can do DSD256 with -2s versions of poly-sinc-xtr.
Why not 768k?
Please try for example with poly-sinc-ext2 filter, or sinc-S.
Because my NAA stutters with 768k too. 
Now, I am getting seriously frustrated over my 1) unability to recognize what I am doing wrong (which is the probable cause), 2) how hard can it be to get Sinc-M to play with out latency. It takes about 16 seconds now to have a desired track to start playing from Roon with the filter Sinc-M. I am onlu upsampling from 16 to 24 bits and 44.1 to 88.2 or 48 to 96 kHz. I was of the opinion from an earlier answer that reaching generation 10 Intel I7, would mean no problems to choose whatever filter. Now I got gen 10 I9, 10 cores, 20 threads, on socket 1200, RAM is chosen not to choke bus speed; 4000 Mhz two 8 GB fastest memories ASUS have confirmed for this motherboard with the very comptetent Z490 chipset. So, tell me now how stupid I am, cuz I can’t afford better performance computer. In my world, getting among the fastest hardware would mean not having to wait until sunset before track start playing. Right? I have told the computer BIOS I want it on its toes, no invironmental saving ■■■■ for me anymore, but instead really fast. Did it work; nope. Pls. help, someone?
Edit: Further to me trying the new hardware, the Sinc-M stops playing every now and then. It is not stable. On the other hand the Sinc-L can be used for the first time ever. It kicks off already after about 3 seconds. It has fewer taps according to the manual. Is it what is the problem? I do want to run the Sinc-M, it plays back best of all filters in my rig. Is there settings or features besides raw CPU power that needs to be before this works?
Even a super computer will still have latency with sinc-M.
This is a loooong linear phase (symmetrical) filter. Long latency is unavoidable.
Every HQPlayer user (HQPlaya) in the world, even Jussi, will have long latency with sinc-M.
Can you share screenshots of your HQP settings? The more you share, the easier it will be to find issues.
Apart from unavoidable latency, you shouldn’t be having any issues only upsampling to PCM96kHz.
Thank you for your quick reply, here’s a screen shot. I do not sample anything to DSD, hence left it as is.
In addition to what is mentioned above, there is a third happening now, The Roon NUC, via the remote UI in my Android tablet, says it looses control of the remote computer, that is HQP. Why I cannot understand. It is exactly the same HQP image as before, but it is new motherboard, CPU and RAM. I am not overclocked anything in HQP, but having prioritized high performance global setting, and chosen XMP to let the RAM itselves select the memory native bus speed; 4000 Mhz. Further I have made resources available by unticking onboard HD Audio circuitry since no sound is ever planned to route over the onboard audio, but only the USB. Tomorrow, I am going to show my boss how wonderful HQPLayer is, but it needs some substantial computer power. He bought this setup according to my spec and it won’t work … I am toast 
Is that HQPlayer Embedded? Certainly not the interface I am used to with Windows.
Do not use sinc-M for such low rates, the delay will be just annoying. Since million tap filter has 500k samples delay, that will be already about 5.5 seconds at 96 kHz. It is intended for 705.6/768k or higher output rates.
If you want same filter with sensible delay, use sinc-S.
Yes, it is web interface of HQPlayer Embedded.
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Yes, it is the Embedded version. I boot the PC for music listening with the HQPlayer from a USB memory stick for the occasion to really enjoy music. The Roon ROCK is on an Intel NUC separately.
Sinc-M sounds so good, I’ll deal with the delay 
Speaking of which, would it be feasible to build a poly-sinc filter that’s as steep and has as much rejection as sinc-m?
I’m curious what something like poly-sinc-ext2 would sound like with even more high frequencies. The difference between sinc-s and -m is quite apparent on a Schiit MB DAC with its filter passing up to 21.344KHz
OK, I got the idea from dabassgoesboomboom and will have to decide at the specific occasion if I want it top notch playback or want some faster response.
What bothers me though is suddenly the HQP acts unstable with the hardware that I just re-built the PC with. Might there be any issues with HQP performance working with I9, Intel I9 10900, and Z490 chipset platform. It is not that new on the market, so any issues I suppose would be in the open by now? Even though I would like to use the Sinc-M it should not stop working, should it? It displayed some hick-ups at Sinc-L as well. This is worrying for me. Is it possible to send a log file to you to check what might be going on? Won’t be tonight, perhaps tomorrow afternoon. I’ll just have to get the fault repeated regurlary, to see if there is a malbehavior in the actual software, or the root cause I suspect the most, pilote error… Boy, I have been crashing a lot of planes …
sinc-M and poly-sinc-ext2 cut at similar frequency, both are apodizing. I’m thinking about making two new filters and I could make a steeper version of ext2. But I need to decide the actual parameters. But have you tried sinc-S? It is same basis as sinc-M, but with scaling and more reasonable delay/length.
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