Non-Oversampling (NOS) vs,

You just need to listen to Redbook on a "good" R2R dac/cdp that you switch from NOS to OS while listening on the fly, like you can with the Holo Spring.
NOS is far more enjoyable, it has more body to the mids, it seems to extend both the bass and the highs, you can definitely hear the decay (harmonic structure) of piano and cymbals down into silence far better than you can with OS. OS seems to chop it off, a little like Class-D amps also do for me.

Cheers George

@soix2 - DAC is a DHT (direct heated triode) tube DAC with separate power supply RR2R board, V-Caps & Caddock + Shinkoh resistors.

goole: vujadeaudio

the Denafrips Pontus allows you to change from NOS to OS at the touch of a button.
I do change the setting occasionally but always find myself going back to NOS whether the music is served or streamed.

NOS is the better way to go.From my experience over the years I learnt the best way to achieve the sound I want is to keep things simple,all kind of sound "manipulation" gear maybe genuinely trying to improve the sound but in the end just making thing worst. 

Thanks for these comments.  So, it seems, maybe, NOS is the better way to go.  

What NOS based DAC’s should I look at?  Are there any USA made NOS DAC’s?    Thanks.