I like upsampling music playback, NOS sounded a bit rough to my ears, but some people swear by it as some holy grail DAC mode. Definitely subjective opinion here.
Agreed, unquestionably subjective. Some listeners do not like up/over sampling due to algorithms/mathematical use and subsequent manipulated-recreated or reconstruction of the signal. So definitely alternative approaches preferred by different listeners. Thankfully options of choice exist.
Charles