I might have stumbled upon a possible fix to this extreme latency, some of us are experiencing, when using Hi-Res Audio output.
Maybe it's only present on the HTC 10, I can't remember. But, when I set Resampler Cutoff Frequency Ratio to 95%, instead of the default 97% the delay after pressing Play/Pause, or changing Volume is significantly lower than before.
Nevertheless, I don't know exactly, how this option is working. I know. it has something to do with "upsampling" lower frequencies to what the Hardware DAC is capabel of (192KHz in this case), what makes even mp3-files sound better with Hi-Res Audio enabled.
Maybe someone else, with more inside, can help us to better understand this funktion and how to set a proper value for every frequency.