I know that JRiver added SOX based filters in release JRiver MC 22 ( (or something like that)) which is a good implementation.
Similarly you can find foobar2000 plugins for resampling based on SOX and dBpoweramp’s SSRC (both probably better than the older PPHS implementation)
I don’t know anything about Minim…
Things are a little more complicated when DSD is added to the mix - there I definitely suggest at least trying the DSD to 24/176.4 options available rather than relying on less well documented DSD to DSD converters (or even PCM to DSD converters.)
On the MAC I would trust BitPerfect’s conversion to DSD to do a good job, you can test for yourselves whether you’d like to use it compared to using the DS’s versions.
Many people speak highly of HQPlayer, since it’s redundant with things I use I haven’t tried it or looked at its documentation about it’s algos.
In all cases the differences can be small enough that it’s pure personal preference which paths you’d like to use. I can say that the DS’s filters for PCM don’t alias and have as wide of bandwidth as practical to be at -144dB at the Nyquist frequency. Some prefer slower rolloffs for “simpler” music (by simpler I mean a small number performers/sources, not a statement about the music itself.)