Masoe was named man-of-the-match after Racing 92's 34-10 win over the Glasgow Warriors at the weekend which leaves the club top of their pool in the European Cup. Carter kicked five from five shots at goal in the victory as his 12 points helped his side maintain their unbeaten run in the competition.
"Racing is [possibly] the best French or European club at the moment and Dan Carter is the key figure in all of this."
Listen to French journalist Laurent Depret talk to Martin Devlin:
Depret also said Ma'a Nonu shouldn't be concerned following stinging comments by Toulon boss Mourad Boudjellal but is worried for Quade Cooper's future at the club.
The controversial owner told reporters last week that Nonu, who joined the Top 14 club after winning his second Rugby World Cup title, was not yet a "lost bet" but had produced some "disappointing" performances for the club. While ahead of Sunday's win over Bath, Boudjellal said in Le10sport that Cooper's performances were being not "at the level for which we have recruited" .
Laurent Depret said Boudjellal has always been the "black belt of punchlines".
"It's very rude to say with Wilkinson we had foie gras and with Cooper we have pâté but it's too strong to be true," Depret said on The DRS.
"It's just the way for Mourad Boudjellal to be in front of the scene and have the spotlight on him, even if he is very angry and upset with the poor performances in a row by Quade Cooper for instance."
Depret said Boudjellal will aware that Nonu, who joined the Top 14 club after winning his second Rugby World Cup title last year, needs time to get to his usual standard.
"For Ma'a Nonu he knew, when he signed him, he'd need games just to understand how to play with Toulon or to play with several fly-halves because it is not easy.
"I'm not worried for Ma'a Nonu. I'm a bit more worried for Quade Cooper."
Boudjellal is known for calling out his players in pubic and Depret said it often works.
"The reaction is usually strong on the pitch.
"Everything will be in order within two weeks."
Toulon remain in the race for the Top 14 title, currently sitting fourth on the table, and are still alive in the European Rugby Champions Cup after Sunday's win over Bath.