Chord mscaler - what’s so good about more taps?

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.

is this the case? 
It's like everything else that's subjective. Some swear by the Mscaler and some don't. I love my Chord Dave DAC; however I didn't like the Mscaler in my system. To my ears the Mscaler makes everything sound "artificial". That being said, only your ears can decide.
It doesn't do anything audible to humans. It might cause your dog to sit or roll over though. 
Credible device to put some phlogiston in your poke.
Yes, but isn’t it better to convert analogue signal with more taps?
If you want more taps use HQplayer if I remember correctly they have a filter with 1,000,000. Save you some money as well.
Can anyone clue me in on what y'all are talking about Willis? What are taps and why do I want em?

What are taps and why do I want em?

Taps are the number of samples stored which the filter calculation is performed on. Performing a filter on a longer sequence of samples allows a sharper cutoff and/or better stop-band rejection.

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 :-)

If you get an M-Scaler, it will undeniably change the sound of your system.  It is not a subtle change.  I am sure folks with hearing loss might struggle to hear the change, but if you have undamaged hearing and are paying even vague attention, you will hear a difference with and without an M-Sclaer. 

That being said, whether it is an "improvement" is debatable.  When I have added an M-Scaler to my system, I personally like the change.  Alternatively, my wife loathes it and feels that it sounds unnatural with instrumental music like Jazz, classical or even rock.  She does feel it makes electronic music sound much better. 

The point is, it is a matter of taste.  Have confidence that it will alter the sound.  Whether you like it better, only you can tell that.  
I don't think there's any way you can make a definitive statement that will make a difference in everyone's system without knowing what their system is. If they already have a good modern DAC and by modern I mean technically stated the art, then I expect the scaler will make very little difference.  If you haven't NOS DAC I am sure the difference could be quite substantial.