Because your ideas restricted only by electronic measurement of DAC and you don't care of the summary result of complete music system.
When you start evaluate behaviour of the whole system (but not only the DAC), you will understand that System already have mechanical filter which do approximation - speaker, which is mechanically restrict range 20-20Khz and which approximate square wave by it mass of membrane.
The Mass of speaker do all necessary approximation for amplified signal from NOS DAC
So, NOS DAC is not needed any filter (from the listening point of view), because all square shapes will be rounded by mechanical filter of speakers or headphones.
When you apply filter to DAC you add second filter to the system
But be fair - you never hear ultrasonic pre-ringing of delta-sigma DAC, because it will be also filtered by speaker mass