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Best No oversampling dac to buy??

Correct, -3.92dB at Fs/2. How "nice".

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Can we, are we able to design a good analog low pass filter with passband 20kHz for 44.1kHz sampling, i.e. sharp enough to cut mirrors and with adequate phase response? Because if it is a NOS DAC for CD ……
I do not speak about Sony 4 x TDA1541, but about a true 44.1/16 NOS.
Even with relaxed constraints like 0.5dB passband ripple, 1dB down at 20kHz and, say 20dB down at fs/2 (22.05kHz) it's going to be a truck load of opamps and passive parts which must be of ultra-low tolerance. I have never designed nor built one but its clear than a precision analog "semi-brickwall" filter is a major project.
 
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