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From the manufacturer website (https://audiowise-canada.myshopify.com/products/dx-optical-isolation-kit):
"Hear your DAC as it was meant to be...
I thought I’d start a thread on the recently announced Chord Hugo M Scaler, due to be available for sale this autumn 2018 and orders now...
CHORD ELECTRONICS IS PROUD TO INTRODUCE
M Scaler is a highly advanced standalone upscaler capable of redefining sound quality...