Mart, I noticed you posted essentially the same question back 2023 and didn’t get a satisfactory answer.
In order to better understand the difference in function between the filters on the Upsampler versus the filters on the DAC, I highly recommend that you take the time to read James’ coverage of filters in his series of in-depth posts.
It won’t tell you how each sounds, but it’ll give you a much better understanding what each does.
Start with Part 6 which references the filters in the Upsampler, followed by Part 5 for the DAC;