I've been considering a dCS dac for a while, but their business strategy is a major turn off. With the Lina dac you're at the bottom of their food chain, software wise, a cut down Bartok with the mapper from 4 years ago,. And do they at least sell it cheaper? No, they increase the prices of everything else by 30%.
"Pay us 12k and in 2-3 years, we will give you the software we have today for the people that paid more than you". That's what upgradeable means with dCS, unless you buy the top tier products, you're a second class citizen.
As you can see with Apex, if you want a real upgrade (not just messing around with software filters) it costs 9k for a new board. Quite generous of them.
I'm pretty sure the M-scaler X will be less than that, and that's a new piece of hardware. If you actually want that. I don't see myself moving away from Hqplayer for another M-scaler.
That said, every time I add a new "improvement" to Dave, like the generator I keep plugged into my mains filter, or the Innuos Phoenix i plan on auditioning, I'm amazed It can still get better and simultaneously frustrated it wasn't like this out of the factory gate.
At least dCS throws you some crumbs for free after a few years. That's pretty much where the difference in approaches. It might end up being preferable to endlessly messing around with Dave though.