Did some research on crackling sound, and would like to share for your information:-
The Dac - Musical Paradise MP-D1 is using a AK4399 chips, which is very sensitive, when switching songs which are in different sample rate i.e. form 16/44.1 to 24/96, the IS2 signal would be suspended for a very short period, the crackling sound happen.
However, if up-sample or down-sample all the songs at the same sample rate, as the IS2 signal would not be suspend during switching in between songs, crackling sound would not happen.
If we can keep the IS2 signal always on when switching different sample rate?? That may solve the problem of crackling for dac which using AK4399.