Is there a DAP that can DSD up-sample stored PCM files?

Digital Audio Players (DAPs) have revolutionized the way we experience music on the go, offering audiophiles and music enthusiasts a portable means to enjoy high-quality audio. One of the features that often captures the attention of discerning listeners is the ability to up-sample PCM (Pulse-Code Modulation) audio files to DSD (Direct Stream Digital) format. In