If you can swing it there is no greater sonic upgrade for hugo2 then the mscaler. Forget all the tinkering. The atmospherics on certain live recordings are truly incredible. 3K on a dap or an mscaler? The choice is all yours. Just use a £30 chromecast as optical source or usb out from a laptop as usb input is galvanically isolated on the mscaler. In my case imac optical out. If it's bit perfect who cares.(Click on the photo for a better view). The correct lights are not showing in this picture. White on mscaler=1 million taps as in picture. Purple on hugo2=705.6kHz. Not showing here.