"Upsampling to DSD" is a destructive process. This means that once it is converted to DSD, it can not be converted back into the exact same PCM signal again. Some information is lost (discarded) in the process. So from a pure information theory point of view there's no benefit to ever converting PCM to DSD, regardless of what device or software does it.
But if we step away from scientific analysis and go to human experience, there might be a reason. Euphonics is a way of describing audio effects that sound pleasant. An example of this is the harmonics that are added to music by a tube amplifier. These harmonics are "distortion". But they sound good because they emulate the action of of real musical instruments, which add harmonics to the base tone when you play the instrument.
Turntables have related euphonic properties that humans like the sound of. Are they as accurate or more accurate than PCM files? No. Do they sound pleasant? Yes.
DSD playback in general has some euphonic properties. I credit these effects with the popularity of this unusual format. It sounds good so people like it. I've been told that conversion from PCM to DSD can also produce some eurphonics. I have not experienced this myself, but some number of people seem to agree that it sometimes sounds good, depending upon the exact DAC and conversion method.
As always, like with food or wine, it's up to your individual tastes. If you are a purist, then of course conversion to DSD is "wrong" and definitely unnecessary. But if you are the type that wants to pour hot sauce on your eggs, or put butter in your pan sauce to punch it up... then maybe you should experiment with converting PCM to DSD.
Brian.