The different roll off characteristics are build in by the DAC manufacturers, TI, AKM, ESS and others offer such features in some of their models.
Marantz simply choose to implement their preferred roll off.
For example, the AV10 uses the reference DAC ES9018 that has the following roll off filter response option:
- Sharp Roll-Off
- Slow Roll-Off
The newer IC, the non reference ES9017 that Marantz Cinema 30 and Denon AVR-X6800H use offer more choices as in addition to the slow and fast roll-off, they also have the choices of linear phase and minimum phase:
The pros and cons of the linear phase vs minimum phase part is well beyond my pay grade.
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