In my view, delta-sigma converters are strictly linked to oversampling, review basic literature like Schreier, Understanding Delta-Sigma Data Converters.
Apart from commonly understood terminology, what do you want to achieve? If you operate the converter at 44 kHz input rate, how many bits of quantization do you implement? What's the expected signal-to-noise ratio?
Regarding reconstruction filter, a quantizer operated at input data rate usually needs a high order analog filter.