I personally think the concerns of IM distortion, ultrasonic images, etc. and the need for resampling are more theoretical than practical. The classic graph shows 19k and 20k Hz tones, and IM distortion products in the audio band. But the tones are at 0 dBFS. In real music, you never see anything near full scale at those frequencies. Ultrasonic images and sinc droop may be a concern if you hearing extends beyond 22kHz. If you can hear these issues, the remedies are available in Moode.
Hardware: RPi Zero W | Allo Kali | ProtoDAC TDA1387 X8 | PGA2311 | Icepower 500ASP | Harbeth SHL5
Software: Moode 8.3.3
Source: Win 10 NAS
Software: Moode 8.3.3
Source: Win 10 NAS