HQP and NOS DACs

Yes, both that and notable broad high-frequency roll-off, starting at about 10 kHz and reaching -3 dB at 22.05 kHz.

It depends on how much the analog reconstruction filter following the conversion section manages to cut out the high frequency distortion. Oversampling is used to help the analog filter do it’s job on reconstructing a smooth original wave instead of stair-stepped one.

Here is example output spectrum of 0 - 20 kHz frequency sweep of one NOS R-2R DAC running at 44.1 kHz:

And same DAC and same source data with upsampling to 384 kHz:

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