This is just preference though.Question was "what that matter". What you say is inconvincing at all. It even works in the opposite direction. Old CD's sound much better with NOS DAC. I had to re-discover all my old CD library. New mastering techniques like "loudness war" actually worked against further oversampling, as compressed music is more likely to create intersample overloads. With NOS decoding there is no overloads. But now a loudness was is over.
The latest mastering techniques bring recognition to the intersample overloads, but simultaneously high resolution formats became popular, it brings one more argument for listening in the original format.
If you massively prefer the sound of NOS that's fine. But it doesn't mean it's 'as produced in the studio'.
In regards to intersample overs. These are an issue, but not in all tracks, and can be mitigated entirely by ensuring your oversampling has sufficient headroom.
DACs from companies like RME, Chord, Benchmark etc all handle intersample overs scenarios with no issue. As do products like HQPlayer, the MScaler and PGGB.
Intersample overs ARE a problem, and some DACs are susceptible to them, but this is a question of poor DSP design and/or mastering, not oversampling itself.
Do you have any evidence for this? Again, if you personally feel that is the case that's fine, but personal preference is not the same as an inherent truth.NOS cause treble roll off, but it is only seen on the FFT plot. Human ear seems benefiting from high frequency images compensating drop off, as it is not noticed.