• Hugo M Scaler (Upscaler): • Filtering: Uses a massive 1,015,808-tap Watts Transient Alignment (WTA) filter built on a Xilinx FPGA to eliminate transient timing errors. • Upsampling: Takes standard and high-res PCM inputs (up to 384kHz/96kHz depending on input) and upsamples them to 705.6kHz or 768kHz. • Connectivity: Includes BNC, optical, galvanically isolated USB Type-B inputs, and dual BNC outputs meant to feed companion Chord DACs. • Hugo TT 2 (DAC, Preamp & Headphone Amp): • Architecture: Custom Xilinx Artix 7 FPGA featuring a 98,304-tap WTA 1 filter and 10-element pulse array. • Power Supply: Uses an internal bank of six supercapacitors instead of standard lithium batteries, delivering peak 5A current and high headroom. • Performance & Power: Supports PCM up to 768kHz and DSD 512, offering up to 7.3W single-ended or 18W balanced into demanding loads (such as heavy-duty planar magnetic headphones or power amplifiers via XLR/RCA). • Synergy & Connection: • The M Scaler sits physically beneath or adjacent to the Hugo TT 2 (sharing a matching desktop footprint). • Connected primarily via dual BNC cables from the M Scaler into the dual BNC digital inputs of the Hugo TT 2 to unlock maximum upsampling performance. • Reviewers frequently note that adding the M Scaler broadens the soundstage, deepens low-end texture, and refines spatial imaging compared to running the Hugo TT 2 standalone