Typical way to get around the requirement of steep reconstruction filter is oversampling just before the DAC, which is something that was done even by earliest

Typical way to get around the requirement of steep reconstruction filter is oversampling just before the DAC, which is something that was done even by earliest CD players, today in most cases audio DACs are sigma-delta which is essentially oversampling taken to the extreme, that causes that reconstruction filter is mostly irrelevant for output audio quality and is there only for EMC reasons. It's kind of funny that typical DIY audiophile-grade DAC constructions use some R-2R DAC without oversampling and thus need significantly steeper reconstruction filters. Overall point is that you don't need to store and more importantly transfer the additional data because they do not contain any useful information. As for the jitter, I somehow don't believe it is as significant problem as it is often presented, but anyway it's perceived effects should be mostly independent of sample rates and sample sizes.