I think the discussion has gone a bit off the rails... thanks for the PS Audio link as I am in that same camp. My point was that I am getting this quality over a wifi connection to Tidal. I am not going to replace my hi-res files or SACD or even my redbook cd's--im just very impressed with what I am hearing vs pandora or spotify. I also wouldn't choose MQA over DSD for download either.
I too agree with what Paul wrote. My .02$ is this, initially, I was very skeptical of MQA for all the reasons discussed, but, sometimes MQA does sound significantly better, than the 44.1 CD RIP. I own a PS Audio Direct Stream DAC, so the first unfold is done on my Roon ROCK Server, that sits in another room. Case in point is Natalie Merchants Tigerlilly, the CD is well recorded / engineered. The first unfold for MQA is at 24/96. The MQA edition is spectacular! But here is the thing, it sounds like a different / better mix, or likely a different master. So I think the improvements I am hearing on this recording may not be solely due to the MQA process and likely a different source. Since we have no way of knowing the provenance we will never know. There are other recordings, where the differences are not really distinguishable from the redbook - i.e - TwentyOne pilots Trench, I am not sure I can detect a difference between 24/88.2 and my redbook rip. IMHO, MQA delivers in its ability to deliver high-res content without consuming a commensurate amount of bandwidth. Is is transparent to the source? Who knows... Not sure, but it isn't mp3, and it doesn't make the music sound terrible - so for me, having the option in Tidal via Roon to listen to various formats is very cool, and gives us audiophiles some options.