I do not think this is true. Adding to
@dc655321's post IMHO it is totally clear what the idea is: provide the best possible approximation to the ideal, the true sinc() reconstruction via upsampling, basically replacing the downstream DAC's filter. In a hardware blackbox, besides the cheaper but less convenient option of doing this software.
True sinc() reconstruction takes the DAC fully out of the picture (except effect of its analog post-filter), what comes out are the sample values the recording ADC generated, plus exact waveform in between the samples. Therefore, the only filter function in place is that of the ADC, a combination of the analog pre-filter and the internal filter used for downsampling to the target output rate.
[Sidenote: Again, this process can be offloaded to an extra step by running the ADC oversampled and then apply a perfect sinc() filter (in software) for downsampling]
Obviously, this point becomes moot if the music is highly processed and/or non-acoustic source. However, for well-recorded acoustic music and the like, this device fulfills the whole idea of high fidelity, do not harm the original signal.
One practical drawback of true sinc() filtering/resampling is that you you need the highest amount of headroom for intersample-overs which is why the digital output level of the device is lowered.
As for audibility of all this, after a few tests I did in software (with a special version of the SoX tool) I'd say no, sorry.