"I can clearly discern the audible differences between MQA coded file at 96kHz and it’s 44.1kHz counterpart file by enabling and disabling MQA Core decoder. "
@lalitk,
So you are comparing MQA 96 to non-MQA 44.1?
A more valid comparison would be between MQA 96 and non-MQA 96 PCM.
It always makes me wonder why any hobbyist in audio would want to bury their ears in the sand with respect to valid comparisons. The lack of curiosity is hard to comprehend.
However, I would hazard a guess that maybe, after paying for the MQA download, one would prefer not to investigate further just in case the new findings invalidate the purchase.