Magfan - As they say "The beauty is in the eye of beerholder" - some people like NOS players while others like me like a lot of oversampling. I have test disk (Sheffield Lab Test CD) where they imitate NOS an OS with the sound of a drum. I thing that OS sounds better but it is strange to present only a drum.
Another interesting test is music recorded with different amount of THD. I cannot tell 0.03% from 0.1% but between 0.1% and 0.3% something strange happens. Both of them are very clean (very clean recording to start with) but 0.1% sounds a little lifeless compare to 0.3%. Now I can imagine why a little bit of THD or other crap might improve sound.
Another interesting test is music recorded with different amount of THD. I cannot tell 0.03% from 0.1% but between 0.1% and 0.3% something strange happens. Both of them are very clean (very clean recording to start with) but 0.1% sounds a little lifeless compare to 0.3%. Now I can imagine why a little bit of THD or other crap might improve sound.