M scaler definitely smoothes things out and takes the edge of streamed music by neutralising the tension which one perceives as a slowing down of the tempo when in fact the music is playing with ultra precise timing that is spot on. Don't expect any magical transformations. Do expect a very natural presentation which does full justice to the original recording and artist. No dac of any make on its own can reproduce this effect. More analogue yes. Softer not really.