Like Jeffreybowman2k & Jax2, I also own a Wavelength DAC, which is non up/over sampling. Just don't lose sight of the fact that over/upsampling is not always synonymous with "better" like most people are led to believe. In fact in alot of implementations it is often quite the sonic opposite, and Gordon's DACs validate this as fact.
My Cosecant is the best and most musical digital I have ever heard and it doesn't over sample a thing. No harshness, no hollowness, not analytical. You will find alot of people that have heard these DACs or own them agree. The buck can stop with non oversampling as well, so just keep this in mind.