Seems increasing number of taps when converting analogue to digital is a
really good idea. So does it follow that mscaler is a very credible
device to improve SQ.
It sounds like a great idea on paper, but what does it give you? While the Hugo M-Scaler takes this to the extreme, a lower number of taps, but still in theory a huge number is already baked into the Hugo 2 and Qutest.
If this really works as well as claimed, then there should a very measurable improvement in THD, i.e the ability to accurately recreate a waveform, which should be especially noticeable with a simple sine wave. If it can't create a better sine wave, then it sounds good, but does not really do anything.
The Qutest review shows -120db harmonic at 2KHz with a 1Khz tone. THD+N is 0.002 at 20KHz. These are fantastic numbers, and part of the reason I bought one (it's one of several I own).
Now look at the Topping E30. Where is that 2KHz harmonic? It's also -120db down. Hmmm..., but Sure there is a lot of other crap, but the primary harmonic is -120db down. THD+N is also very similar at 20KHz.
Where do they differ? Qutest only has a 2KHz harmonic, and no others really. That is exceptional performance. But, and it is a big but, is that from the high number of taps, or very good analog design? Given the 2Khz harmonic, but no others, I do lean towards really good analog design.
I understand the math (very well). I don't see any justification in that math that there will be an improvement in reconstruction that is audible or even that won't be buried under other system limitations. If you have a NOS DAC though, it would be perfect to change it into a non-NOS DAC :-)