Some thoughts after some time thinking and experimenting with this;
A. its a mistake I think to assume DAC/AMP makers did not know about the CS distortion issue. I don't have sources but its a known phenomenon I have read about in places for years. Likely they just believed it would go ignored or considered it too minute compared to other chip characteristics considerations (basically, there is a near universal concensus that the CS43131 is 'the chip' for marketing purposes)
And its nearly 100% for sure that the behavior of some CS devices minimizing the click sounds to the beginning of the audio clip is also an engineering goal and not a coincidence.
B. Why does it matter to engineer this away if we can just lock the device to or manually choose NOS filter?
Noise floor and Dynamic Range are audible characteristics in music, and it shows. Nearly all the audio A-B tests I've done give me better listening results with the standard filters compared to NOS, taking into account the potential background distortion.
In other words, the activation of the DRE feature actively improves signal clarity/ reduces background noise, and boosts dynamism in any given music sample. An example would be a high-res piano solo music where with NOS, audible recording background noise is audible increased (with 364k upsampling active), or any given rock song featuring clearly strum guitar chords - they will lack initial attack and articulation and/or total power in comparison to standard shape filters. These examples seem to apply nearly universally with slightly different interpretations for any type of music. Basically, noise goes down and music signal sounds stronger with DRE active.
but I just had to get this out there. If you think you're improving your listening experience by cancelling DRE to avoid click distortion, be aware there is a concomitant, marked degradation in audible sound quality.
I have the Fosi DS2 on the way this week and I'll compared what the results are of that compared to the Black Pear with both NOS and shape filters applied. We'll see where or how much distortion/clicks it exhibits, and whether its sound quality implies always-active DRE, or always-off DRE.
Note: I am always and in all cases using Unbalanced audio 3.5 mm cables only.