I think that's based on a misunderstanding. The WTA filtering is fully done on the M-Scaler, so the DAVE's WTA filter is inactive – thus has the same million taps as with the Hugo². However, from what I get and recall, there's some further upsampling done in the DAVE (and in the Hugo[2] as well) for noise-shaping and whatever purposes (remember the DAVE's superb modulation-noise suppression!).
This is why I'm hopeful that Hugo2 + Mscaler will be roughly equivalent to Dave + Mscaler. My pro forma "What Would Watts Do" acquisition roadmap is
Mojo for mobile/office use (done)
Hugo 2 for my 2 channel system (preordered)
Add an Mscaler for my 2 channel system (take my money, please!)
Add digital amps to mscaler in my 2 channel system
"promote" my Hugo 2 to office use, with Mojo for mobile use.