OSS(v4) settings for Focal Utopia 2022 rev. + ESS ES9118 DAC chip for accurate sound output

My next goal for a usable FreeBSD Desktop system is to fine tune OSS(v4) for the Focal Utopia 2022 revision headphone.

Upon searching the web for some hints or configuration examples, I found this site.
Going through I noticed settings for the feeder_rate sample rate converter, and mentions of other high quality sample rate converters like: zresampler, z, and The Z zsrc.
The site also mentions that the z sample rate converter is actually really good for resampling, but what do you guys think.
Is it the most accurate audio rate resampler for FreeBSD?

I mostly listen to 24bit/96kHz flacs or watching videos with embedded 24bit/48kHz flacs.
However, my DAC chip supports up to 32bit/196kHz streams.
If possible I would like to set an array or a list containing these values: [48000, 96000, 192000] so, OSS(v4) can choose accordingly.

Regarding equalizing, the focal utopia 2022 revision has 10 eq bands each with their own hz, gain, and db, but I already have the right values at hand to configure the eq bands accordingly.
My question here is, where to put these values for OSS(v4) to recognize them.
Can I eventually create an equalizer file and put it into the audio stream between the flac and the audio output device?
 
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