Some of the newer DACs have addressed the pre/post-ringing in the impulse response with minimum phase and apodizing filters. Ayre, with the Wolfram chip, documents that well. SACD also got that much improved. Another star goes to the dithered digital volume control of Audiolab, Amarra and probably others, which often depend on upsampling.
Helped play around with DIY NOS DACs (stacking was the trend back then) with friends and while many people that listened thought it was better, I thought it was "romantic" sounding and less than honest although it was impossible to explain how. Haven't heard much of the commercial NOS products.