DAC NOS vs DELTA SIGMA, Who is the real winner...

[KSTR]

I'll admit though, I don't know if such setup happens in practice. It may be that you always get either both of them or none of them.

So far, I haven't seen any DAC which has a proper anti-image filter but shows the ZOH roll-off. This combination doesn't make to much sense anyway.
For filterless NOS, ZOH without droop correction is very common, but ZOH with droop correction basically non-existent.
For filtered NOS DACs, ZOH correction is normally implemented. The filter is analog and thus for fixed frequency, either 44.1kHz or 48kHz (or switchable), sometimes a compromise filter is used to handle both.

This also applies to emulated NOS modes like the those from AKM AK4490/AK4493 etc DAC chips. No filter and no ZOH correction (however, there is a final on-chip "two-tap FIR" and of course an analog filter at 100kHz or so, typically).