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: https://www.epidemicsound.com/referra...

PASSION FOR SOUND GEAR LIST
(Affiliate links to Amazon and Apos Audio help to support the channel - thank you!)

Desktop Sources
Playback software: Roon https://roonlabs.com/r/St5em2YsbUqGXc...
Primary DAC: Chord Hugo TT2 https://tinyurl.com/y4vys4zq with Chord M-Scaler https://tinyurl.com/y6hcm3kw
Secondary DAC for active speakers: Topping D50s https://amzn.to/2T2GExr upgraded with Muses02 op-amp https://amzn.to/2FtPmNj
USB cables: AudioQuest Diamond https://amzn.to/35AX4Qf and AudioQuest Coffee https://amzn.to/3059qiA

Active Speakers
Bang & Olufsen BeoLab 3 Speakers

Amps
Massdrop x THX AAA 789 Amplifier https://massdrop.7eer.net/J0xWa
Bottlehead Mainline DIY kit tube amplifier https://bottlehead.com/product/mainli...
Burson Audio FUN: https://www.bursonaudio.com/products/... with Sparkos Labs SS3601 op-amps: https://sparkoslabs.com/product/singl...

Headphones
Open: Meze Audio Empyrean https://tinyurl.com/y6gfyquz
Open: Focal Clear https://amzn.to/37Ihgky
Semi-open: Beyerdynamic DT880 Premium LE massdrop.7eer.net/L6633 or https://amzn.to/3bBg7xs
Closed: AudioQuest NightOwl Carbon (these may have been discontinued)
Closed: Audio Technica ATH-M50x https://amzn.to/2Y2NeXo
Closed: Meze Audio 99 Neo https://tinyurl.com/y2zjd6wm

Portable
Phone: Samsung Galaxy S10+ https://amzn.to/37MzTUA
DAC for phone: Audioquest Dragonfly Cobalt https://amzn.to/36AzpAB
Digital audio player: Astell & Kern AK240 Stainless Steel https://amzn.to/2ZluP70

Earphones
Audiofly AF1120 Mk2: https://amzn.to/2ZoTuHZ
Noble Kaiser 10 custom IEM (discontinued) - universal version available via Drop https://massdrop.7eer.net/vkaWy
SIMGOT EN700 PRO https://amzn.to/304xO3R
Shozy Form 1.4 https://amzn.to/3cIL0Az or massdrop.7eer.net/499YL

Bluetooth Headphones
Nuraphone https://amzn.to/2N7G2Tu