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On your way
you might like to listen to the original music and 12 variants using different upsampling filters:
https://www.computeraudiophile.com/forums/topic/49630-16x-filter-test-results/
There was a comment in that link I didn't understand. Is the Blu2 not the same as the new M-scaler (aside from the CD tray)? Are they supposed to sound different? If so, why and how?
BTW, @castleofargh, I'm all for healthy skepticism. I know from a great deal of personal experience it can be tricky conveying that without offending I do think it would be useful to see published data with a statistically-meaningful study showing a general ability to hear the same claimed improvements in the sound. I was given some technical papers a while ago by Bob Stuart, which (in defense of MQA) talked about how people could hear the improvements from hi-res audio. One was a meta-analysis (from Queen Mary College : https://www.dropbox.com/s/fkh23eoyvxyd4ik/Hi-res-meta-analysis.pdf?dl=0) which looks from the acknowledgements as though it was at least partly funded by those who had a vested interested in proving the hypothesis - and even then, trained ears were only able to identify the hi-res tracks slightly over 50% of the time. Based on similar probabilities, I'm fairly sure I could put together a meta-analysis to show that a coin is more likely to land on heads.
That being said, I've spent quite a bit of time comparing a Dave to my Hugo 2, and it does seem to have a more precisely-focussed sound-stage image. (Hard to put a percentage on that experience.) I've not heard Blu2, but have heard others claim it's another step up. I'm not sure how valid the above listening tests would be for me though, coming out of my inferior DACs/amps(?).