IMO we are dealing with a case of the Emperor's New Clothes. IOW I'm with Tvad on this one.
I second Tvad and Ralph but folks remember I am dumb engineer so I don't believe a tenth of the scientific claims in any subject in the audio domain - unless it fits my college brainwashing, which means it is well known and documented in AES journals (who still make mistakes but far less often or with such hyperbole as found on internet threads or in audio rags).
What surprises me though - is how highly selective we are being - why are we attacking Roger Paul's gear in particular? - I mean there is a lot more out there that is WAY WAY WAY WAY more dubious - magic pebbles, Shakti holograms, $7000 cables, $1000 interconnects - nobody jumps to shout the "Emperor has no clothes" with any of that gear - even if it is patently obvious to anyone with a science background. Why is this?
I suggest a truce here. FWIW - If the H-Cat sounds great (like the Harmonix Holy Grail box I gave a link to earlier in this thread) then for those who like what it does then good luck to 'em - whatever it does is a good thing to those who like it! We don't need to know why - just as nobody can explain why Anjou Pear is so utterly amazing and why dozens of people jump to defend the incredible benefit to be had with esoteric cables when this subject is raised (perhaps they all work for Noel Lee!).