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Non-oversampling (NOS) is for ... uh ...ahem ... wha????

If the amps and speakers are fairly linear and your hearing doesn't extend above about 22kHz then the HF aliasing will probably not be audible. That said *high* levels of HF may affect hearing of LF. What people "like" is for them to say.
 
Being realistic, with most rather compressed CDs, the distortion of many NOS DACs at -60 dB is not a serious problem
 
A leading digital audio equipment manufacturers view

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So technically NOS DACs don’t measure as good as other options but a good number of customers enjoy the colouration that they bring and if they enjoy it that’s fine.

Some might argue that the addition of upsampling and digital filtering adds coloration that some don't enjoy...
 
Thankfully people have a choice...

I agree. Audiophiles distinguish themselves from music lovers because they care for "sound quality". And each has her/his own view of what "good-sounding" is, what "presentation" they prefer. For this it reason it makes sense for manufacturers to produce equipment with different "presentations".
"Good-sounding" is a subjective call, like "musical", and means different things to different people.
 


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