Yesterday spend all day in John Brows lab to update my 1541DAC with his the latest tweaks. We talked about dac technics and there main differences in sound perception. He just posted a short explanation in another forum. But it might be interesting for readers here:
"NOS vs OS
Unfiltered NOS offers highest accuracy in the time domain and poorest in the frequency domain.
Filtered NOS offers reasonable accuracy in both time and frequency domain.
OS offers highest accuracy in the frequency domain and poorest in the time domain.
Linear interpolation (multiple DAC chips in parallel fed by delayed I2S signals) works excellent at lower frequencies, but distorts higher frequencies causing early trebles roll-off among other things. It can work very well in combination with a digital brickwall filter like used by Cambridge Audio in their 4 x TDA1541A CD player.
The question would be what's most important for realistic sound reproduction, highest precision in the time domain or highest precision in the frequency domain. Based on many years of experimenting and listening to equipment designed by other developers it seems that accuracy in the time domain is much more important for achieving most realistic sound reproduction than we realize.
This is the reason why I choose unfiltered NOS. Compromise I have to make is reduced accuracy in the frequency domain.
The problem is, we can't have both, using 44.1 / 16 format, it's either one, the other or a combination of both. It looks like we have to make our own choices based on our personal preferences as there is no perfect way to go.
We also have to realize that sound quality is determined by audio component matching. Connecting some random equipment together is very likely to cause mismatches and resulting sound quality degradation. It is also very important to understand specific audio component properties in order to achieve optimal matching.
Example, unfiltered NOS won't work optimally with class-D or comparable switch-mode power amps as frequency spectra of both DAC and amplifier will inter-modulate."