Does the Tone1 DAC perform default oversampling?

I would like to know whether my original Khadas Tone1 DAC performs default oversampling.
My questions:
What happens with 320kbps Ogg Vorbis from Spotify and with 16/44,1 FLAC from Qobuz inside the Tone1?
Will there be oversampling (8x or higher)?
Thank you.

AFAIK, I found the answer here:

Matt

Hi
Thanks,Yes,it is.there will be oversampling 8x.

@Eric68
AFAIK, lossy compression algorithms use padding to fill the data back to 1411kbps rate required for a 16/44 stream before sending it outboard for conversion. This is done by the playback system, not the DAC. Any upsampling/bit padding is done at this stage. The KTB, for all intents and purposes, sees then a 16/44 stream.
Is this correct?
Thx