Read a thread here recently on Audio Note going filterless in their Dacs. You may want to do a search and read more about the filterless approach.
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I'v a Scott Nixon TUBEDAC+ & a conrad-johnson Premeir 9 DAC. The later is also a 16 bit non-oversampling DAC. I've owned numerous players over the past year: Ah!Tjoeb99, Sony 777es, Cary 308. Both these DACs are far more musical than any of the others. Both are very relaxed sounding, easy and . sweet. No digital hard glare edge. Can't think of anything double or triple the price of the Scott Nixon that comes close.