Kondo DAC vs AudioNoteUK DAC vs others….

Posted elsewhere but sadly, little feedback. I think members here would have more experience

1. 
Can someone please clarify the following question. I am not an electronics engineer or a manufacturer of hi-fi equipment. I’m finding this rather puzzling. My understanding was that Kondo of Japan made non-oversampling DACs only Just like audio like Audio Note UK but the following articles are confusing and say opposing things:


SAMPLING CONVERSION MENTIONED HERE TO 24/96:
http://www.sibatech.co.jp/kondo/dac.html

NON-OVERSAMPLING WITHOUT DIGITAL FILTER MENTIONED AT THE END IN GERMAN (Google translate applied)

https://www.blackforestaudio.de/cms/front_content.php?idcat=45

2
Secondly, has anyone owned/listened to the two and what was your sonic experience and comparison like please?

3. 
What did these Tube DACs do that your usual oversampling DAC couldn’t do please?