Chord M-Scaler & Qutest - Endgame or Pretendgame?

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The Purpose of Upscaling: 3:50
Design & Features: 6:58
Sound (M-Scaler & Qutest): 12:12
Comparison Hugo TT2 vs Qutest with M-Scaler: 14:11
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HUGO M-SCALER SPECIFICATIONS
Inputs:
2x BNC
2x optical
1x galvanically isolated USB Type-B compatible with DSD and PCM data (up to DSD 256); with DSD upsampled to PCM
Outputs:
1x optical
1x S/PDIF
1x galvanically isolated dual BNC - enables upscaling to the maximum resolution (768kHz from 96kHz data)
Additional features:
The most advanced digital filter in the world
Adjustable sample rate output (with pass-thru mode)
Video mode (for lower latency)
Auto video and source selection
‘DX’ controls for future product
Designed, engineered and entirely made in the UK
Precision-milled chassis, crafted from aircraft-grade aluminium
Music in this video: The Specialist by Duke Herrington - You can get it here: www.epidemicso...
PASSION FOR SOUND GEAR LIST
(Affiliate links to Amazon and Apos Audio help to support the channel - thank you!)
Desktop Sources
Playback software: Roon roonlabs.com/r...
Primary DAC: Chord Hugo TT2 tinyurl.com/y4... with Chord M-Scaler tinyurl.com/y6...
Secondary DAC for active speakers: Topping D50s amzn.to/2T2GExr upgraded with Muses02 op-amp amzn.to/2FtPmNj
USB cables: AudioQuest Diamond amzn.to/35AX4Qf and AudioQuest Coffee amzn.to/3059qiA
Active Speakers
Bang & Olufsen BeoLab 3 Speakers
Amps
Massdrop x THX AAA 789 Amplifier massdrop.7eer....
Bottlehead Mainline DIY kit tube amplifier bottlehead.com...
Burson Audio FUN: www.bursonaudi... with Sparkos Labs SS3601 op-amps: sparkoslabs.co...
Headphones
Open: Meze Audio Empyrean tinyurl.com/y6...
Open: Focal Clear amzn.to/37Ihgky
Semi-open: Beyerdynamic DT880 Premium LE massdrop.7eer.net/L6633 or amzn.to/3bBg7xs
Closed: AudioQuest NightOwl Carbon (these may have been discontinued)
Closed: Audio Technica ATH-M50x amzn.to/2Y2NeXo
Closed: Meze Audio 99 Neo tinyurl.com/y2...
Portable
Phone: Samsung Galaxy S10+ amzn.to/37MzTUA
DAC for phone: Audioquest Dragonfly Cobalt amzn.to/36AzpAB
Digital audio player: Astell & Kern AK240 Stainless Steel amzn.to/2ZluP70
Earphones
Audiofly AF1120 Mk2: amzn.to/2ZoTuHZ
Noble Kaiser 10 custom IEM (discontinued) - universal version available via Drop massdrop.7eer....
SIMGOT EN700 PRO amzn.to/304xO3R
Shozy Form 1.4 amzn.to/3cIL0Az or massdrop.7eer.net/499YL
Bluetooth Headphones
Nuraphone amzn.to/2N7G2Tu