Non-Oversampling (NOS) vs,


I am curious. Is a Non-Oversampling (NOS) DAC sound better than a DAC that upsamples the original signal? Or, in other words, is it better to maintain the “original signal” and not add mathematical calculated extra bits?

I also understand that a DAC’s implementation makes a huge different in the resulting sound quality and so does the analog section. I am just trying to better understand a NOS DAC vs one that upsamples.



hgeifman
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. 
I just settled on NOS for my Denafrips dac. I did spend few weeks testing the difference between the NOS and OS but at the end, I am enjoying the nos better but again the Denafrips is am R2R dac and I am sure it is a matter of taste in music and sound.
I love my Audio Mirror Tubadour III DAC. NOS R2R with tube output stage. Made in USA. $1500 for basic model. $2500 for the SE version. Many of the upgraded parts included in the SE version can be chosen at intermediate cost levels.

Very much agree with the NOS fans.
First time I heard NOS - over a decade ago through a simple Philps-based DAC, I was hooked.
Since then, virtually every oversampling DAC I’ve heard has been subjectively inferior to virtually any NOS DAC I’ve heard.
And I’ve expected to like, and hoped to like, and tried, really, really hard to like and live with some oversampling DACs - only to be very dissapointed.
The fact that OS DACs measure so well yet sound so inferior, at least to me, is COMPELLING evidence that we have yet to figure out how to measure what really matters.