I was at a show in LA that did a head to head-to-head comparison with MQA and non-MQA. This system was using a T+A HV 3100 integrated + external T+A HV power supply. It was driving Wilson Alexa 2 (I think). The MQA dac was an expensive one which I do not recall. The system was driven by ROON + Tidal. The computer was setup and controlled by the guys from ROON. There were T+A guys, ROON guys, and maybe MQA guys in that nice hotel room.
During the shootout I heard some subtle difference in the MQA sound. I am not sure if it was better but there was something there. Now I ain’t no audiophile so this subtle difference had much lower importance to me than maybe someone else. The folks in the room seemed to like the MQA a little more. I found the difference in sound between MQA and non-MQA much less than what the improvements I hear on my mid-fi system when I switch from CD to SACD. On my mid-fi system I really cannot hear any difference between MQA and non-MQA.
I should add that my ears were a little fried during the MQA shootout because I had just come from another room that was small and was blasting away.
