Ehm... transformers are passive devices too, and are prone to create much more problems than simple resistive attenuators: low frequency distortion, poor frequency response and noise pickup. Transformers are used in high-end audio just at tube amp output stages, in order to decrease amp output impedance. There's no need to use them with line-level devices or low output impedance solid state amps, unless you want some coloration or distortion added by a transformer.
Also, non-oversampling DACs are just prehistoric DACs, in a similar fashion to first 14-bit DACs. Oversampling was adopted as a method to implement much more cheap and effective anti-imaging brickwall filters, compared to previous, expensive, poor performing analog brickwall filters.
But it seems that the DACs advertized lack any filter at all. Those are incomplete DACs. The lack of a anti-imaging reconstruction brickwall filter will lead to a signal full of garbage over fs/2 or 22 KHz, consisting of reflected images of the original baseband signal, just where there should be nothing. This can lead to intermodulation products caused from this ultrasonic garbage to fall into the audible band, because some equipment is not very linear at ultrasonic frequencies. In best case, this won't happen, and there will be no detrimental consecuences if using these kind of DAcs. But it will offer no benefits at all, compared to well-behaved oversampling DAC with proper anti-imaging filters (note that all music recorded at a CD has been already brickwall filtered over around 21 KHz, at the ADC stage).
As to
QUOTE
For the listener, non-oversampling gains major advantages such as purer tonality, decreased complexity, phase purity, and more accurate impulse response. All of these contribute to the dAck!'s unique, ultra-listenable sound.
these are just plain false facts, or in other words, this is marketing BS.
BTW, there was an old post abouth these kind of filterless DACs, but I can't find it now.