It’s very bothersome to remove the
reconstruction filter as then the data is not properly reconstructed into the analog domain aka the DAC is broken by design and does not in fact tries to to be true the original source at all
AN fills all your audiophile buzzwords bingo cards they are a cargo cult there is no real engineering, they also spread the feedback is bad myth among many many other bs claims , they basically condens everything wrong with current high end to a single brand

hence a fitting entry to this tread .