@spooky been reading your posts and just want to chime in with support for your cause. I have a TT2 with an mScaler and I can appreciate it and what it does. The idea that 4 different audio tests tells everything there is to the sound is doubtful, like claiming the nutritional facts of a food tells everything there is to know about the taste.
Blind listening tests are the only way to prove anything and how that would be set up, I'm not sure. It probably won't ever happen unless we all get together, set it up, and agree to be subjects. I don't think that's going to happen, so this will just remain a debate.
I'd be interested in Amir's tests with and without it using the TT2, but again, I don't think the tests that are done here tell the whole story. One thing to note is Rob Watts knows how to make a great DAC. His DACs do consistently measure really well, so he doesn't ignore that aspect of the product, like some high priced R2R or multibit DACs do.