No, I’m happy with 16/44.1 PCM, although I think an argument can be made for 24/88.2 or 24/96.
Objectively speaking, NOS is not the most accurate. The amplitude response isn’t flat to 20KHz (I think even with a 96KHz sample rate, although I haven’t investigated this), and the lack of an anti-imaging filter introduces a (relatively) high level of intermodulation distortion in the audio band. Both of these could be audible depending on the DAC.
I think both R2R and DS DACs can be accurate enough to introduce zero
audible distortion. I prefer DS because it can be done far more cheaply. An accurate R2R DAC requires very tightly matched resistors, which costs a lot of money, and even then, performance isn’t quite as good as a better DS DAC.
I’m not an expert though