This whole subjectivity nonsense with Chord's products is getting pretty tiresome, especially considering how off topic it is for this thread. This is a forum where engineering and science come first, hence the name of the forum. There are a myriad other places on the internet to discuss subjectivity, and dozens of other threads on this site for Chord.
It's pretty interesting that the X-Sabre Pro can decode a 768 kHz PCM stream. If its jitter performance is any worse at that frequency, then any possible advantage of upsampling will have been defeated. On the other hand, if it performs well at that frequency, then there is no use for the expensive M-scaler. Most computers are powerful enough these days to perfect the same upsampling as the M-scaler in real-time. It's just a FIR-filter and the SoX resampler is more than enough. Set the phase to 50, quality to VHQ, and passband to 99. The number of FIR taps SoX uses with these settings is over 100,000.
This is unnecessarily high but it is to prove a point: if you can't hear a difference by experimenting with this, you most certainly won't hear a difference from shelling out thousands for the M-scaler. If upsampling is audible, then all it means is that the filtering used by the DAC is atrocious. This should not be the case for a high-performing DAC like the X-Sabre Pro, and absolutely isn't in the Benchmark DAC3, a DAC in which care was taken in designing the DSP and choosing the filter.
The marketing behind the M-scaler is bunk. It is exactly as
@amirm has said earlier - upsampling with a million FIR taps is like washing the dish the food is served on a hundred times. It does nothing to improve the taste of the dish. Taste and hearing are mostly in the mind. Adjusting one's attitude and perspective will have the greatest bearing on the sound quality, followed by having good ears, good headphones, good source material, a good amplifier, and finally a good DAC. It's about priorities - priorities that marketers like to dismiss for the sake of lining their own pockets.