An upsampling and filtered DAC will measure much better on paper. That's indisputable.
My experience is that either type can sound good, however, my non-oversampling, filterless DAC sounds more like analog - less fatiguing and less "glare" at the sacrifice of some detail.
My experience is that either type can sound good, however, my non-oversampling, filterless DAC sounds more like analog - less fatiguing and less "glare" at the sacrifice of some detail.