"Aurender music
servers already support MQA files since we are a bit perfect file transport.
Whether or not you will be able to experience MQA at it’s full potential, will
depend on the DAC being used and whether or not it offers MQA decoding. We’ve
already demonstrated MQA files played back from our servers with compatible
DACs on a few occasions.
Aurender's new A10 music
server with analog outputs will also support MQA and will offer the full
benefits of MQA decoding and analog conversion. We should be shipping this in
the fall, at least that is the goal. At the moment we are still finalizing
hardware and software for the A10".
In addition, I found that Tidal is working on a
Tidal MQA implementation but has not posted any details or dates. I will
email them for an update. Tidal web site states a "firm date for launching
MQA has not been set. We will of course let everyone know if/when MQA becomes
available".
http://www.whathifi.com/news/tidal-showcases-mqa-streaming-ces-2016-launch-delayed
As noted above, the ability to use MQA depends on the DAC being used and whether or not it offers MQA decoding. I have no information regarding the sound quality from using MQA.