You could do this in software like HQ player or roon... 1536 khz pcm or DSD1024.the M-Scaler outputs 798Khz. not by adding information that wasn't there. but by doing a job of making the input signal closer to an analogue wave sign for the DAC to output for the pre-amp to amplify so the signal sounds better. I think it does. whatever you all say if you blindfolded me and took it away I would know instantly. there's a button to change the sample rate on the M-Scaler. can easily tell the difference between max scaling and no scaling.
the M-scaler is just a waste of space