Non-Oversampling (NOS) vs,

Very much agree with the NOS fans.
First time I heard NOS - over a decade ago through a simple Philps-based DAC, I was hooked.
Since then, virtually every oversampling DAC I’ve heard has been subjectively inferior to virtually any NOS DAC I’ve heard.
And I’ve expected to like, and hoped to like, and tried, really, really hard to like and live with some oversampling DACs - only to be very dissapointed.
The fact that OS DACs measure so well yet sound so inferior, at least to me, is COMPELLING evidence that we have yet to figure out how to measure what really matters.

@jordand2 

I agree with evertyhing that you said, and that has been my experience as well, but I wiuld be curious to hear the best offerings from say, dcs and MSB to see how far the best OS DACs are these days. Meanwhile, I'm very happy with my NOS DAC.

What NOS based DAC’s should I look at?  Are there any USA made NOS DAC’s?    Thanks. 
 

Yes Mojo Audio and Audio Note Kits dacs are very good. 

@rodge827 

You should hit up the ol’ search bar for hours (maybe even days) of reading enjoyment! 
There are a Bazillion posts on R2R and NOS on this site and a lot of it is really helpful!

BTW- I use an Aqua La Scala. R2R and NOS and Tubes all the way! 

@analoguefan - Which Denafrips DAC do you have?  The Ares II is always oversampling even in NOS mode based on its measurements.