Many DAC use internal oversampling for better restoring audio signal.
What better input sample rate for DAC?
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Any DAC it is voltage matrix with analog filter low frequencies (LF) at output.
DSD DAC has only 2 levels (1 and -1) contrary PCM DAC.
But both has filter at output. This analog filter restore analog signal from multi- or one-bit digital stream.
Main aim of the filter suppress (from 100 dB and more) artifacts out of half sample rate.
For low sample rates (especially 44.1 kHz) release qualitative filter is very hardly:
transient 2.025 kHz = 44.1 (sample rate)/2 -20 (audible range) from 0 db to less minus 100dB suppression of the artifacts.
More cheap decision use digital filter. But such features also hardly achieved even for digital filter.
Therefore was invented oversampling input sample rate for more wide transient frequency band.