Think about it, producers are very bored and oversample CDs by eight times
As mentioned above, just about any DAC chip these days uses oversampling as an integral part of its functionality. It's nothing special.
The audio manufacturers do however often feel the need to underline oversampling as a feature in their marketing blurbs. Neither because they are bored, nor because they are doing something extraordinaire, but just because it's way easier to push new products in the line-up on the consumer, if you can make them believe they are getting an upgrade of some sort.
Most companies have a whole shtick that they apply to everything in order to stand out. Like Chord and their pointless obsession with steep reconstruction filters.
It's a hobby in which 99% of the real problems have been solved for ages, and so the manufacturers are forced to spun elaborate stories about massive innovation taking place in a myriad of areas, even though the point of diminishing returns was reached several decades ago in nearly all of them.
Worrying about the DA conversion of audio data is completely unnecessary, IMO.
Buy a fancy new DAC because you want something fancy and new, or because you like how it looks/feels, or because you enjoy owning something that performs so insanely well that Johnson–Nyquist noise becomes a bottleneck.
Don't buy one just because you've swallowed all of the stories about necessities whole.
Transducers and acoustics is where the real frontier is at, and has been for a long time. All the stuff upstream has nowhere to go but size, efficiency and user friendliness.
The thuth is not very romantic though, and that's why the industry relies heavily on BS to keep the gears turning
