Thank you for the comments.
For this I’d really like to avoid USB if at all possible and finding an NAA compliant device which intakes ethernet and outputs AES, I2S or BNC is hard (I haven’t found one yet actually). Otherwise I’d likely use a MicroRendu + Singer SU-1. Here’s the kicker, ethernet connections are sonically fantastic and IMO superior to USB.
At the end of the day, at least on paper, it seems redundant to upsample to X bit rate to the DirectStream, only for it to perform its own upsampling internally. I suppose the only way to tell for myself will be buy/sell items which doesn’t seem that appealling either.
For those who use HQPlayer, which sample rate(s) do you use to upsample to the DirectStream? DSD128 for everything?