celander:
I do think that you are missing the point. It's not about the comparative virtues or defects of OS transports per se; it's about the comparative merits and defects of OS transports when they feed an OS-capable DAC.
The two high quality DACs I am fortunate enough to have, the Jay's Audio and the Denafrips Pontus, will OS only if they are fed an OS signal from the transport. To belabour the point, if they are fed a 44.1K signal, that is what they convert to analogue.
I am not asserting that "an OS transport would improve the sound quality." I am asking whether an OS-capable transport feeding an OS-capable DAC has virtues that would be lost if that same DAC were limited in its conversion to a strictly NOS input from a strictly NOS transport.
If you are convinced that all the b other about oversampling is a waste of time and mere marketing hype [as itzhak1969 obviously does], then that settles the question raised in the OP for you, and there is not more to be said on the matter.
But I am trying to maintain an open mind about the possible sonic virtues of OS. After all, OS does have its champions in the audio world, not all of whom by any stretch have a financial stake in the matter. Now, I shall get off this site and spend some time compiling a list of them.