Good to know! As
you know, I now have the demo M-Scaler on loan from Headphone Auditions Amsterdam, connected to my Resolute headphone amplifier that is especially made for HAA. It is a ‘dumb’ EUR 3.000,00 amplifier that only does one thing well, amplification.

It has no volume button, only a low gain (+12 dB amplification) and a high gain (+20 dB amplification) setting, so the volume must be attenuated by putting my Chord DAVE in pre-amp mode. My headphone is the Raal 1995 Immanis, and what I’m now discovering is that the Resolute, even in low gain mode, seems to overcook the higher frequencies a bit, becoming just a bit too bright (high gain is a no-go, because just too bright). And now comes the interesting part. I found out that I actually do
not like what upscaling does to the signal. To
my ears, things like sound stage and timbre are
not improved. It just places things a little more at a distance, without better separation. In fact, I feel separation takes a bit of a hit, and timbre is not quite natural anymore; instead, it just makes things sound a little bright. On the other hand, what I LOVE, in bypass mode,
with the M-Scaler’s -2.7 dB attenuation, is that the treble through the Resolute amplifier now sounds
completely relaxed! Not dull, but just genuinely relaxed and natural, which also causes overall timbre to fall pretty much perfectly in place,
for my tastes. So I guess I’ll have to ask Stefan to order a special version of the Resolute with +9 dB amplification, and I’ll be a happy man.