Recently picked up a Chord M-Scaler. Talk about hi-res, the M-Scaler upscales standard CD to 705KHz with compatible Chord DACs. The difference when using the M-Scaler is amazing. Have tried the M-Scaler with both a Hugo-2 and Hugo-TT2. Both sound amazing, but the TT2 really sounds incredible with the M-Scaler at max setting. Never thought CD could sound as good as hi-res, but CD becomes hi-res with this setup.
The differences are major: Zero digital glare, Much deeper and wider sound stage, time-domain that sounds correct. You name it, it's better by a lot.
With this setup, CD becomes hi-res. The key is how the M-Scaler works, as it winds up using one million taps (sample points) via FPGAs.