Sorry for such a late reply, after going through various models of DACs and other system component upgrades, my experience is the improvements depend on the system and the file being played. On my bedroom systems the DACs used had good sounding drivers limited to 2xDSD. Drivers are WASAPI with 2xDSD capability in DoP.
My living room system is more revealing. Best sound is through an ASIO driver files processed natively. My living room DAC can do 4xDSD and DXD formats. Best sound for me is in 4xDSD. In this system, generally no resampling works well. However some older recordings usually mastered in Analogue when provided in PCM do not sound as good as I think they can. I will try adjusting settings to resample to 4xDSD. I find this will make playing these files more enjoyable. I have experienced improvements with resampling 16 / 44.1 files and 24 / 192 files. If there's no improvement I leave settings at no resampling (which I use as my default setting).
I don't know if this helps, but that's what I've concluded.
