After having preferred NOS2, I have been experimenting with HQPlayer (connected to Roon) and the new closed form filters.
The closed form filters are the first filters that make me prefer oversampling over NOS. I have put the R2R7 in oversampling mode, and have HQPlayer do the first oversampling up to 192Khz (I am limited by the I2S output of the Mano) and let the R2R7 add another 8x. The big difference is a realness and extra layer of resolution in the sound. I still slightly prefer the directness and impact and "color" of the sound of NOS2. However, something about the closed filters just feels very "right". It makes me relax while being engrossed by the detail and realism, which is a good indication. In contrast, longer listening in NOS mode, while engrossing, gets more fatiguing.
Probably the Mano is also part of what I am hearing now. With the direct I2S connection, it bypasses a lot of processing steps, and with the nice lineair power supply and Tent shunts, it results in really low jitter, which can be clearly heard. For example, connecting my laptop through USB on battery power is an immediate degradation in sound quality.
Perhaps this is a bit what
@Currawong meant with what he likes about the Dave? Theoretically, with the R2R7 and a powerful computer we now get the best of both: amazing hardware and incredible GPU accelerated filtering software, using an insane amount of taps (I think it is about the double that even the Dave does).