Yes, but it hasn't got any user content in. Just the default:
\ Custom User Sorting Rules file for Better Oblivion Sorting Software.
\ Define your sorting rules below:
\ See "BOSS - Custom Sorting Rules Readme.rtf" for more information.
I don't think backslashes count for comment lines in the userlist, I switched to // for that following the convention I'm familiar with. As for the 'default', I recall putting such a file up on GC a couple of months ago while user rules were in their infancy, it looks like you somehow got that file (notice the reference to the RTF readme, which no longer exists).
As for DEP, if that were a cause, then I'd also be getting it. As it is, it could be a symptom (DEP preventing BOSS doing stupid stuff, making it crash), but it doesn't stop BOSS trying to do stupid stuff, which is the problem.
EDIT: I get a crash when using a backslash to start a line - or have any line without a colon in it that doesn't begin with //. I've fixed that, see your PMs for a test fix.