Researchers have developed a hierarchy of Ornstein-Uhlenbeck (OU) processes with non-reciprocal interactions (NROU), governed by a tunable non-reciprocity parameter $g$. These systems, found in biological and disordered contexts, typically operate out of thermodynamic equilibrium. The study reveals the emergence of exceptional points (EPs) at a critical value $g=g^*$, where the system's drift matrix becomes non-diagonalizable, causing the simultaneous coalescence of eigenvalues and eigenvectors. This hierarchy ranges from non-reciprocally coupled dimers to many-body chains that map onto the Hatano-Nelson model, a paradigmatic non-Hermitian system in quantum mechanics.