That is 4 strikes @kota1 , Hans Beekhuyzen is not an expert, I suspect he is not an expert on anything. That video does nothing to negate the work published by Golden Sound (which I came across when researching MQA a while back). If this is the best rebuttal to a very extensive test, that indicates to me that Golden Sound is probably right. You don't negate technical arguments with words, you negate them with technical arguments.
As soon as Hans starts to call into question something as fundamental as Nyquist, you know he is highly unqualified to make any statement about the topic though he tries to recover by stating no one has proved him wrong. Not content to make himself look bad trying to call into question, Nyquist, he then starts talking about distortion and filters, claiming all filters make distortion. Marginally true, but also linear distortion, which we are much less sensitive too. Good thing or every speaker every made would sound horrible. Try comparing the linear distortion of a speaker to a DAC. Oh boy, that would be an eye opener for Hans! He then makes a statement that we should be using 192Khz, though no one seems to be even able to prove conclusively we need more than 44.1, but perhaps he is not aware of even the most basic things about DACs and ADCs that most of us working near the technology can pick up by osmosis. Maybe I am wrong, but I suspect Hans is not very technical.
But all that aside, he makes the claim that most people prefer MQA to not using MQA. Funny story, but researching that is how I became more aware of Audiogon. I searched the web, and the most frequent comparison was Qobuz and Tidal. It was not overwhelming in Qobuz's favor, but significantly more preferred Qobuz in my non scientific internet review.