My Oppo UDP-205 (delta-sigma) has a user preference setting whereby the filter can be changed. Way back, I did some research as to what this entailed, and found it had all to do with "pre-ringing", "post-ringing" and basically everything at the 20 KHz point. I tried all (7) available filters and none made the sound "better" than the default (mini-phase fast). It only made it as good or worse, to my ears.
So, what "filter" is the issue with delta-sigma?
Filter response, such as "apodizing filters" are not what I'm talking about. If you want to really improve Delta-Sigma filtering, you have to either eliminate the digital filter completely, replacing it with analog filters, or set the filter frequency much higher than most chips do automatically. This effectively removes the effects from the audio range. This is what I do in my DAC. The user can select the 192 digital filter when playing back 44.1 files, and this is how most customers use it.
Steve N.
Empirical Audio