Just ran some conversions with the new AudioGate. The "Sharp" cutoff runs fastest and seems to be set as default, it produces a wav that looks like what I'm used to getting at 24/192 in Wavelab. The "Soft" setting runs a little faster and gives a small amount of visual (not audible) noise, still possible to do most sight editing. "Off" goes slowest on conversion and gives the ugly fat noise background as before. They all sound pretty much the same, but that is within the limits of my computer soundcard, probably not too meaningful.
With firmware 1.5 I don't see the "Filter 1" on my MR-1, or any reference to filter type, unless I go into the System menu to select filter type (as for version 1.0). But the top line of pixels of the wav sample rate selection menu is visible even when you select DSD format, though you can't scroll down unless you select wav format.
Jeff
