@larryi I think Audio Note DACs your description of what is desirable more than do most other high end digital gear. The prices of their gear goes pretty high and that range is almost entirely the result of using higher quality parts for the analogue post-conversion sections of the DAC; the digital section does not change much and is deliberately simple—no oversampling, very simple filters
I doubt that you can find philosophically and design any more opposing approach/execution than Audio Note and Mola Mola. 180 degrees for certain.
Charles