I’m sort of thinking you don’t actually understand the function of the filter.
Yes, we’re exchanging one set of filters for another. And no, there is no such thing as a transparent filter. The bits have to be turned into analog, therefore there is always a filter that has certain sound characteristics.
One isn’t just trusting Miska, one is listeining and deciding what one likes best. Miska has extensive experience in the field and spends more time designing filters and listening to them than other designers. So it’s certainly possible his filters are superior to those found in most DACs. Remember, most DACs have 1-3 standard filters in a chip. Miska gives you multiple options you can adjust in software,and power that software with a much more powerful processor than found in any DAC. So he can offer somethings that DACs can’t.
Whether this gets you closer to what the artist intended is a question you have to answer; but there is no reason to assume HQP can’t do it as well or better than a DAC.
But in the end, if you don’t enjoy his approach, don’t use it.