Non overampling/no filter DAC's - Why few brands?

Hi, I was also asking the same question. Why trying hard to make more sophisticated DAC's and upsampling algorhythms, while the more simplified approach is the better? But both approaches are valid in my opinion as each has it's own strength and weakness. For example the Non OS DAC's sound very fluid, analog like and a bit upfront with good PRAT, but they miss some of the dynamics and the soundstage width and depth the best over-/upsamplers have. The best upsamplers like Audio Aero, DCS and Audio Synthesis sound also smooth and refined (maybe not very analog like), but at the same time very dynamic with big soundstage. Some audiophiles want to be immersed fully by the sound and they don't mind if the soundstage is a bit restricted or dynamics somewhat compromised. These are the non OS people I think.

Dazzdax wrote:
"...but they miss some of the dynamics and the soundstage width and depth the best over-/upsamplers have.."

Dazz,
I would say that some of your comments are applicable to the first generation units on non-os. Some of the up/over sampling units do seem to enhance detail to an artifical. The recent update to a non-os DAC called the Ack! dAck 2.0 combines the traditional values of liquidity with both dynamics and soundstage based upon my comparisons of it with a detail/dynamics champ called the ART DI/O DAC.