I suggest not to create your own hypothesis’ or theories, but try to dig deeper into the existing ones.
Digital and analog audio signal transmission isn’t black magic, fortunately, but completely understood from the scientific perspective.
The two videos very competently cover some of the most important parts of digital audio, and demystify some points that are often misunderstood.
If you’re interested, watch them until you really get their informations.
Audio signal processing is deterministic and reproducable, you exactly know what comes out for a given input, and there is no unknown interaction between multiple parallel signals.
The other way round: the interactions, like aliasing noise and intermodulation distortions, are again predictable, for any number of audio objects, e.g. sine waves.
Music, of course, has a higher complexity than a few mixed sine waves, but still the result is scientifically fully predictable for any given moment of that ever changing signal.
Fortunately quality systems like ADI-2 are so close to perfect, that we are very close to in=out, in regards to what is audible to a human.
In=out is certainly true for sample rates of 88.2 kHz and up.
44.1 kHz and the resulting theoretical upper limit of 22.05 kHz for 1:1 digital sound transmission, and the filters that practically need to reach further down, are just close enough to our hearing capability that some changes to the sound become audible.
Regarding filters:
A filter (be it analog or digital) changes a signal, this is indeed it’s intended purpose.
That can come on cost of sound changes.
DA-filters typically are built to minimize audible side-effect of their job.
Minimize means this side-effects are not zero.
To judge the audible side-effect it’s easiest to listen to find your personal preference.
Theory and measurements can’t replace the listing, it’s the other way round:
Once you found you favorites ones, you can have a look at the measurements to find a correlation.
And– if you can’t hear a difference there is no relevant difference for you.
ADI-2/4 Pro SE BTW is great for such a filter and sample rate evaluation, as it can be feed directly with a fully analog signal from a vinyl disc.
ADI-2 Pro can do the same with a phono preamp fitted.