Well, this will raise the hackles of the technically oriented, but not only do I find non-up/non-over sampled DACs to sound far more natural and musical than their "cleverer" counterparts, it gets worse. The filters used by nearly everyone really do a job on the musical value of the signal. Digital filters are the worst, but even analog filters do harm.Get all the "corrective" crap out of the way, and the music can come shining through. No, the 'scope shots won't look pretty. In fact, they'll look like hell. But the music, man oh man . . . . . .
This is an opinion. It is based on extensive, but not exhaustive, listening. The listening includes upsampled, oversampled and non-oversampled DACs, the latter with and without analog filters which were initially chosen as the lesser of two evils. (The more evil being digital filters.)
I won't argue the technical merits, but I can direct anyone who's interested to places where they can listen for themselves.