I've stated this in other posts but it bears repeating here, I think.
To get an idea how good the LinQ is in terms of sound quality - I bought an Innuos Statement and compared it to the LinQ + my DIY music PC and my setup was clearly better. Better in terms of 1) Clarity 2) spacial cue definition and tighter more articulate bass. The only nod that goes to the Statement is a bit more body, but IMO it was at the sacrifice to the bass clarity benefits.
However, if you want to upsample I don't believe the LinQ's HQP Core has the horsepower to do so. I run HQP as a straight pass - through no upsampling, no dither no filters and it sounds best to my ears in my system. YMMV.