Yep, filters have much to do with the final sound of the D to A conversion and every manufacturer has their recipe for what they think it should sound like. Of course the fact that the original sample is not thrown out as it is with delta-sigma conversion is a good foundation to build the rest of the process on and tweak the end result with a good sounding filter when it comes to Schiit multibit dacs. That's not to say that an outstanding result can not be achieved with a good delta-sigma dac as well.
I do find the naturalness and outstanding resolution without ever breaking out into overly artificial or digital edginess of Schiit dacs rather addicting.
