So what's his magic raison d'être for people shelling out £25k (!) on his Quartet Scaler then, compared to M-Scaler? In 2018 he was saying about M-Scaler's accuracy, "identical to 16.6 bits to an ideal sinc filter". So to all intents and purposes, perfect! Then with the caveat, "Of course, that leaves open the question of whether 16 bits is good enough, and how much more we get from longer tap lengths; but for sure there must be a point of diminishing returns.".
Surely anyone with a brain cell in the subjective side of the audiophile world, must also be starting to smell the marketing BS about yet more and better-er TAPS and WTA filters etc.