Zanden DAC

Hi guys, what do you think of the Zanden DAC? I red that this DAC actually uses an NOS Philips 16 bits, 44 kHz non oversampling DAC chip and no brick wall filter at all. The same design criteria are also used by Audionote. A non oversampling design means that the high frequency digital will invade your music signal, so I don't understand why the designers are applying this concept into their DAC's. Despite all this the Zanden DAC seems to sound very musical and even more musical than the best solid state upsampling units (according to some audiophiles). So theoretical limitations are not influencing sound quality here!

Defcon :)