I haven't heard the DAC 60, but in general when comparing a non-oversampling DAC to an oversampling DAC in a similiar price range, the oversampling DAC is going to have greater detail, sound more in your face, and may be harsh and bright at times. A NOS dac its going to be more laid back. However, i do feel the Paradisea has very good detail with a good tube, and it isn't too harsh. I had the Great March (an oversampling dac) for a few weeks and I remember i couldn't stand listening to violins played in the higher octaves, just because i like my classical more smooth. If you have the oppurtunity i would listen to a NOS dac and compare it to an oversampling dac just so you can really understand the NOS flavor.
I am just regurgitating info i have read on the forum, but to my understanding an oversampling dac chip uses an algorithim to "interpret" the music, and seperates the points of sound making them more distinct. I feel as though this principle behind the technology of an oversampling DAC is pretty analogous to how the music sounds. That is, the different instruments and notes do sound very distinct from each other and this creates an atmosphere where every detail is very pronounced. Whether or not you want the Dac 60 or the Paradisea is probably dependant on whether a "detail pronounced atmosphere" is a desirable quality in a DAC for you. Personally, it gets on my nerves in most cases, but some people like it.
