To your first question, only measurments post decoding will give us the answer for sure but I can assure you that the vast majority of the engineers designing DACs do comply to the reference designs and Datasheet recommendation, and the Chip manufacturers have thought of that. You can also google the Datasheet I've posted, so you can have a look at the filter's response, You can then judge if they are appropriate or not. I can also tell you that most "settings" are transparent to the user and not user decided. Those digital filters would be automatically selected and automatically switched. The analog filter would be obviously fixed and yeah probably with a higher cutoff than 24 kHz. For you second statement, ok, maybe. we need to define "need", but that's not what was said. I am not criticizing the whole video, but I think that more than anywhere else, facts matters, even smaller ones because a big part of this site is to request from manufacturers to stick to what is measurable and factual, so in this regard it's important.