www.roonlabs.comIts a music player/interface with many extra features. There is lots of discussion on most of the audio boards. Its worth looking at the site, googling for some reviews, and giving it a trial. It has tight integration with Tidal, so you can search your own library, and extend searches into Tidal.
I am pretty sure that it simply passes the music file to the USB interface in a bit perfect fashion, no extra filtering, or upsampling done. There is an "exclusive" mode that helps most players, but keeping out any Windows, or MacOS intrusion into the music stream. I don't know about whether there is a "memory" playback mode, which has helped in other programs. (that is loading the whole song file into RAM before playing it, therefore not dragging the song off of the disk while it plays. Probablt not as important with SSDs as it was with spinning disks)
HDPlayer and Roon recently hooked up to allow the wonderful Roon interface, and file management, to use HQPlayer to do its magic filtering/upsampling prior to outputting to the DAC. (I have not tried the HQPlayer yet, as my current DAC is an older NOS R2R DAC that does not accept anything above 16/44)