The idea is very interesting, but there is a problem: distortions.
No oversampling produces a very clear bass, low noise and the impression, that the DAC produces a very nice sound. But this is wrong!
The problem is, that the distortions in high frequencies increase, but usually not all people can hear them... but they are existing.
The sampling rate is 44,1kHz, 16bit per channel. Just imagine, there was a 20kHz signal, full range with value 0 to 65535. Without oversampling and no filters there would be a full digital signal output... in reality the signal would be a sinus signal because digital signals do not exist in a real music. So there would be a lot of harmonic distortions. With 4x oversampling these distortions are reduced... but in lower frequencies this oversampling makes a softer bass. This is exactly what you hear with this mod: a crystal clear punchy bass and very sharp trebles. But the trebles consist of very high disharmonics, which you dont can hear... at least me, 18kHz is my limit.
I beleave you, this mod makes a very good sound impression. But after some time you will find out, that something is wrong with this sound.
But one thing is right: the oszillator of the TDA7220 chip is not really good. If it would be replaced by a good seperate quartz oszillator, it would improve a lot.
This mod improves the oszillator a lot, but switching off the oversampling makes it worse again.
CD players are really difficult...
Hmmmm, you have a cat? Test it. My cat left the room when i also made this test with another cd player. Marantz + non-oversampling mod. The player is very similar to B&O, uses the same drive and the same chips. My cat could not stand it and was gone everytime i played it. With the B&O CD7000 modified just with caps and OPA-chips she stayed on the sofa :)