Hey, be kind to each other, it's almost Christmas.
I am the fool that doesn't know and I bought a TT2 and M Scaler AFTER reading Amir's devastating review/measurement. Measurements are an absolute truth and I will not debate them. Conclusions, however, are biased by personal opinions and maybe even subject to the quantum mechanics of observation. The review starts with no faith whatsoever in the abilities of the machine and the bad exterior/UI design choices. So in this review, the Schrodinger Cat is always dead and - just maybe - a device measures badly when you hate it. I love the TT2, simply because it's my first 'not state of the art but good' DAC compared to my $200 Scarlett audio interface. What's not to love. And I love Star Trek so the design appeals to me. Also, you can't read any DAC review without seeing Chord showing up with five stars in a wide price range. I have a simple rule that says, 'If I can't remember the difference without an A/B, it doesn't matter'. Without naming brands or prices, you can easily remember the difference between a cheap Focusrite Scarlett and a bloody expensive Chord TT2.
M Scaler is a different story. For the first five days, it felt like a rip off. I did not hear any difference in sound quality and the USB windows driver sucks. But I have to admit my Schrodinger Cat was also dead regardless of the observation. I think I bought it because I wanted to hear it myself instead of relying on bad measurements vs near religious praise. I don't want to follow blindly, I want to find out myself. So I did some more research and found out the M Scaler is intended for CD 44.1K/16 bit music as a source. It doesn't do anything for better sources like Tidal Masters. It is claimed (not by me!) that our ears can register transients much faster than CD does (like 4 microseconds vs 20 on CD). I don't know if that's true, but M Scaler tries to fix those timing problems by upsampling and reconstructing the 'rise of the original transient'. So if you're looking for improved sound quality, nothing registers. However, I noticed that music had a better flow with the Chord set. I credited Hugo TT2 for it, but it actually was the M Scaler at work. It grooves and captures you. If you can't dance, you will never hear it. Also, the depth changes from a postcard into a scene. This difference is not subtle at all. Depth perception is closely related to timing differences between the left/right ear. I am aware that depth is often used in audio sales crap, but with good monitors (Neumann) you can get a serious increase in depth perception which you can easily remember. You will not miss it when it's gone unless you're an audio engineer that prefers dynamics and details over loudness. So it's all about timing and it's easy to spot in any blind A/B once you know what to focus on. A week ago I wanted to return M Scaler and keep the TT 2. Now I am super happy I kept it.
Have a great Chrismas and a great 2023!
Robert