Long winded way me say that I have had thousands of of hours of experience with PGGB and my impressions have been repeatedly validated by other listeners, some of whom have excellent listening skills and remarkable systems.
P.S. The other beta testers and the PGGB developer are some the most honorable and fair men I’ve ever gotten to known. They are high character individuals who have each garnered respect online for their informed view, keen insights and eagerness to help others gain more enjoyment from their audio systems.
I think this is a great summary of PGGB vs M-Scaler
PGGB is developed by a programmer who had a lot of loyal testers/customers who helped tune the sound for the optimal filter that are enjoyed by the customers.
M-Scaler is developed by Rob Watts who also tuned the sound himself based on repeated listening tests.
I can say I only tried the original version PGGB after it was tuned by the beta testers and I prefer M-Scaler and solo DAVE over PGGB. Even back then, some (or many?) people preferred PGGB over M-Scaler. Since I mostly stream, I’ve decided for now not to retest the latest version of PGGB as I have always preferred Rob Watts’ engineering design AND his digital filter sound. But I respect others who prefer otherwise.
I really don’t think Rob Watts has to justify or explain why he does what he does or detail the rationale behind his choices in detail. Most audio companies don’t. And to what end? As I have said here before, Rob Watts mentioned he noise shaped the M-Scaler 24/768 output here and then 1-2 months later, HQPlayer adds noise shaping (LNS15) to their program. I don‘t think customers (and non-customers) are entitled to the design details to the products they’re using.
As for the people who say, well, Rob Watts says this so therefore, we are entitled to challenge him. Hmmm. Technically, I guess? But there are so many products with many marketing and engineering claims, to devote one’s focus just to challenge Rob Watts claims seem a bit hypocritical, when one can ask similar probing questions to one’s favorite product designers.
At the end of the day, I think people should just use the audio gear that they enjoy the sound of. And listen to more music.