Hardly anybody has mentioned Direct Stream Digital (DSD) which as a minimum samples 64 times more frequently than CD, at about 2.8-MHz. It requires the gentlest of low pass filters to get rid of MHz noise.
My Reavon universal disk player (closely related to the Oppos but with different dacs) converted DSD to CD quality when using its internal dacs. The sound quality was so bad, I thought there was a fault but it was a poor design using Burr-Brown dacs that could not natively process DSD.

