I have a great, MQA-enabled Esoteric K-01XD SACD/CD player.
The MQA CDs that I own, from Hilary Hahn, Joni Mitchell (Blue), and Chick Corea (Return to Forever) are UHQCD-MQA 24 bit remasters and they sound better than the same CDs in SACD and Redbook CD formats. However, all of my UHQCD disks sound better on my system, so it is hard to determine what format is responsible.
MQA is already a marketing failure for someone like me, because there are very few MQA CDs or vinyl records for sale anywhere, even in Japan. This suggests that this highly-touted format is not all that it was cracked up to be, even following those ads of the woman crying when she hears the MQA format for the first time.