Well this seems like an excellent opportunity to make an ass out of
myself again :)

montechristo Wrote: 
> so why should a non oversampling DAC sound better?  

Possibly because they don't require as much digital filtering.

montechristo Wrote: 
> and if it does why does anyone bother making oversampling ones?

System variables. A rolloff at 20KHz might sound good to someone using
bright or shouty speakers, but might kill someone elses ribbon tweeters
with unfiltered high frequencies.

(all conjectured opinion on my part)


-- 
Skunk
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