I finally understood what taps are. And there are advantages and dis-advantages. This is so good to know.
If anyone is interested, taps are the exact same thing that is happening when you have strong anti aliasing in games.
Consider that a sine wave is consisting of little steps. when in a flac 16/41 file, it has a X length of step. when you zoom and apply anti aliasing, the step beomes much smoother, and the data seems much much smooth, and there is no step but a pure sine wave, depending on how much anti aliasing you use.
now, the main questions is if we want to see an anti aliased image, or the original.
It all depends. The anti aliased is made out of data that is Guessed, not the original data, but it resembles the original better. The original is everything that was recorded, but it was not perfectly recorded, due to technology limitations.
this also explains why there would ever be an advantage to hdtracks and such. they simply have a strong anti aliasing applied, and if one is to picture a sine in 192/24, it will be smoother.
now, coming back to hugo, taps are a unit that measures how much anti aliasing algorythm is applied. simply put, hugo has a very strong anti aliasing algorythm, that produces smoother soundwaves, and exactly how Rob said, it is able to reproduce better start and end of musical note, where in some recordings, this begging and end of a musical note might look like a sqare wave, or a huge step.
So, this is the main difference, and the mystery of why hugo sounds different. i am very very sure to use and try to tinker with other devices, to see if i love more hugo or bit perfect reproduction of a DAC.
In reality i really loved the sound of Hugo, so i am sure to test it against others again before buying, to see what sounds the best to my ears!