Yes, dumb upscaling (the type Amirm refers to) is . . . well dumb!
But mScaler tries to be not-that.
although 44.1k digital audio can absolutely manage 20kHz, but to get a clean high frequency, requires clever filtering. mScaler uses Rob Watts proprietary algorithm to cleverly guess extra inner-samples to intelligently upscale 44.1k many times. that is its claim to fame, claim being the operative word here!
More samples are good, more bits, not so much. mScaler just upsamples. 16 bits, remain 16.
As such, measuring a device such as this, only shines a light on any quality issues in its manufacture. It has no analog out. one can measure the accuracy of the clock, electrical noise, etc. but one can not realistically measure its sound.
I have heard the mScaler/Dave combo.
I used my own materials, some of them hires. I used headphones, a DCA Stealth, an Audeze LCD-XC and a Hifiman Edition X.
Honestly, on some good Classical music tracks, it seemed to vlean up the sound a bit. On pop and rock music, I couldn't tell.
I certainly wouldn't invest in one, since I can't hear its effect.
Regarding AI upsampling, check this thread:
Recently I saw on a website, details about a home software upscaling of StarTrek Deep Space 9, by a fan, and the results were very good. https://www.extremetech.com/extreme/333150-i-can-restore-star-trek-voyager-and-deep-space-nine-to-hd-so-why-cant-paramount That got me intrigued! I did not...
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