As for closing m scaler vs hqplayer discussion. Remember one thing.
Taps are not the goal ! Taps are only tools for achieving perfect sound
Same thing with sample rates - it's only tool, or I should rather say medium, carrier.
Algorithm is the most important - how you reconstruct data between samples.
Anyway I found another music for m scaler evaluation. (if somebody still is not decided)
Yes I know sometimes I'm also tired of hotel California everywhere.
BUT listen to this album. Tremendous recordings !
Check how m scaler adds space to the song. In this particular track there is this drum hitting slowly from the beginning of the track. (actually 0:36)
Listen to it with m scaler on and m scaler off.
Musical bliss !