Guys, let's not get carried away with the chase for MQA. I'm sure the bitrate and quality of MQA is good, but it is not the entire story. You have to make sure your DAC and analog stages are good as well. If you can ensure the DAC/analog are up to par, then MQA is a great solution for providing better resolution for streaming audio.
I know everyone is talking about room layout, acoustics, sources and tube preamps and such. That's great. I would like to re-iterate the limitation of the amp. Like blindjim stated, "everything matters". I 100% agree with this.
I used to own an Adcom 545 amp (100 watts per channel). It was one of the first steps in my audiophile journey. I did do some mods to it (blackgate caps, upgraded A/C to D/C diodes, hard-soldering all plug contacts). The mods definitely improved the sound. However, in the end, I determined that the amp just did not have the sound quality. When I bought a Crown CTS 600 (Class AB amp), the sound quality went up drastically. The Crown was just so much cleaner with much more detail and "separation of instruments". It really showed that the Adcom was just messy/dirty sounding in comparison.
While the Crown CTS 600 was an absolute amazing item for the money (less than $200 on the used market), there are definitely amps that are much better. When I upgraded to Emotiva XPA-1 monoblocks, they showed that the Crown was definitely on the low end of sound quality. The resolution, strength, punch of the Emotiva was a lot better than the Crown.
The Parasound A23/A21 amps will be much more refined than the Emotiva, which is why I put them on the list above. The A21 is an awesome amp, but definitely much more expensive at around $1600-1800 used. The A23 will be around $700-800.