I have not heard MQA but it is predicated on the idea that you need all that high frequency sound above 48KHz to fully appreciate the music (even if you can’t hear it). We have had SACD and now DSD and I still find all these arguments for greater range way beyond human hearing dubious.
I don’t buy it from a technical perspective - despite the hand waving "smearing" that Bob Stuart imagines. I don’t really care about all that ultra HF noise for playback. Give me well recorded and well mastered 24 bit 96KHz and I am a happy camper as that really is about as good as it needs to get. 16 bit is the biggest weakness of CD IMHO as most studio gear can achieve 22 bit. Having 96KHz means a less aggressive brick wall filter and is a nice to have.
I don’t buy it from a technical perspective - despite the hand waving "smearing" that Bob Stuart imagines. I don’t really care about all that ultra HF noise for playback. Give me well recorded and well mastered 24 bit 96KHz and I am a happy camper as that really is about as good as it needs to get. 16 bit is the biggest weakness of CD IMHO as most studio gear can achieve 22 bit. Having 96KHz means a less aggressive brick wall filter and is a nice to have.