I'm not being dismissive of everything, rob himself said that 1 million taps was what was needed for his mscaler based upon calculations. My opinion and it is only my opinion, but I doubt that a higher number of taps filter/mscaler will be much better than 1 million taps.
For instance when the mscaler stand alone first came out, some folk could hardly hear the difference between that and their dac used on it's own without the mscaler.
Now before fireworks start going off, "Rob's unexpected SQ improvement", take that with a pinch of salt, as it's coming from Rob, an engineer. One who solely focuses on audio and frequencies. Read as, someone who knows the audio spectrum inside and out, unlike a huge chunk of the worlds population.
Case in point. His filters improve/change the SQ, but 98% of users can't tell the difference between them. I doubt very much anyone but rob could reliably tell the difference between them in blind tests as we don't have decades of audio spectrum testing that he does.
Yes if you fill your mouth with food it may cause you to hear differently when chewing, but you know the type of folk that I mean, those who can put on a pair of socks and say they noticed a sq improvement. The type of folk who notice a change in audio when there is no change.
Kinda like buying those pointy triangle things and sticking their dacs on top of it, What, thats the type of thing that gives audiophiles a bad name.
Recently there was someone demoing an mscaler + dave instore with their dealer, this guy already had a chord dave at home but heard about all the improvements it brings, he told the dealer he coulnt beleive how impressed he was with it and wanted one for himself, turned out the previous person that was listening to the system left it on pass through mode so he hadnt heard the mscaler at all.
It just shows that we can easily be fooled and also proves if he was that impressed listening to it the Dave alone (unintentionally) then what he had was already more than good enough for him.
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