NOS DAC's without any digital filtering?

Like Bombaywalla, I'm just glad to be part of the team.

Zd542, your post resonates with something that I've been thinking about as well, about people being unhappy back then and all of a sudden unhappy now. It's always been my personal experience that the biggest differences in sound, and shaping a system, happen at the speakers, and that differences between DACs are more subtle. That's just my experience, YMMV. But I've read the threads on Head-fi, and people talk about Delta-Sigma dacs as if having to suffer through them is like dropping your pants, covering your backside with honey, and sitting naked on an ant hill. It goes beyond personal preferences, it's a borderline lynching campaign against almost everything Delta-Sigma. It's been years since I listened to a Theta Dac, and I've not listened to an Yggdrasil, or Red Wine Audio Bellina (just for example), so it's possible I'm missing the boat on new-retro Dac technology, but I just don't hear the misery and torture that so many describe when I myself listen to D-S dacs. So on the one hand, I'm curious about the Yggdrasil, but on the other the levels of hyperbole and vitriol against D-S leave me with an uneasy skepticism. Sorta like when a movie studio blatantly over-promotes a comedy film - you can't help but wonder if you should save the $10 and stay home (which isn't to say that I think Schiit is over-promoting - I think all of the over-promoting is coming from unaffiliated parties).

There is a difference between upsampling and oversampling, When ratio is
even then it is oversampling, usually achieved by usage of PLL. It reduces
jitter - that translates to noise in frequency domain. Stronger reduction of
jitter can be achieved by up sampling in asynchronous rate converter. It can
be done in the DAC or in the re-clocker. Ratios are not even anymore and
often not published. My Benchmark DAC1 upsamples to equivalent of
about 1 million times, but outputs data only at 110kHz where D/A chip THD
are lower than THD at 192kHz. Sound free of noise is often called sterile,
clinical etc. My first impression of DAC1 was that some instruments have to
be missing - it sounded too clean. It was also purposely designed not to
sound warm. It can sound bad in some systems (sounded bright with
previous speakers) but it sounds wonderful with warm sounding speakers.
Any form of filtering automatically increases resolution. It is interesting that
opponents of oversampling and Delta-Sigma DACs like the sound of SACD
that uses exactly the same principal. There are great DACs in each
category, as Bombawalla said, not to mention that it is very personal. Clean
sound can be sterile, while adding a little bit of noise makes sound more
vivid.

09-29-15: Kijanki
There is a difference between upsampling and oversampling,

I completely agree but I don't think everyone gets it. You see people lump over & upsampling together & often use it interchangeably. There's a difference in the DSP that goes into upsampling vs. oversampling. Glad you pointed this out....