I am confused sorry. By "company that produce a DAC". You mean the end product or the chip? If you mean the end product, no they don't design their filter, they use the ones on the chip they are using. If you mean companies like ESS and AKM, yes, they design filters, but are limited in what they can do in term of processing. To your last question. No, it's demonstrated that you can produce SOTA Dac with an already made for you solution. I never disputed that, but Yes, Chord reconstruction filter is mathematically objectively better than of the shelves solutions, whether it's worth it audibly or not.