When feeding a DAC Hi-Res files, DSD128, 256, 512, PCM 32/768, etc are NOS DACs prefered?

If you are planning on collecting and feeding a DAC higher Res files, is there any preference for NOS DACs vs those that always oversample to higher rates?(assuming the DAC can handle files with those higher rates) Why oversample files that are already Hi-Res? Or at the very least a DAC that allows both NOS and OS.

Thanks......