It is an analog filter that gently rolls off the highs, so that you hear less of the digital nasties. Unfortunatly, you will also lose some of the "air" and space around instruments, when you use this type of "improvement". Digital has come a long way over the years. If you have an older non 24 bit digital player or D/A, the Tadeo might improve the overall sound. This filter will be detrimental to the sound of a more recently designed, high end unit though . Again, it all depends on what level of digital unit you use the Tadeo on.
