Non-Oversampling (NOS) vs,

I am curious. Is a Non-Oversampling (NOS) DAC sound better than a DAC that upsamples the original signal? Or, in other words, is it better to maintain the “original signal” and not add mathematical calculated extra bits?

I also understand that a DAC’s implementation makes a huge different in the resulting sound quality and so does the analog section. I am just trying to better understand a NOS DAC vs one that upsamples.