A slow roll off filter isn't necessarily stupid; it can improve group delay. For example my DAC uses the WM8741 which has 5 choices for digital filter. At 96 k sampling, the standard brickwall filter (number 3) has a passband up to 40 kHz with stop at 48 kHz, group delay is 48 fs. The slow roll-off filter (number 5) has a passband only to 20 khz with stopband at 48 kHz, group delay is 8 fs. Both filters are linear phase, perfectly flat to 20 kHz and fully attenuated (-120 dB or more) at Nyquist. The slow roll off gives up a supersonic octave of frequency response we can't hear, to get flatter phase response and group delay in the passband.
Whether that is audible - is a different question. But it is at least a measurable benefit.