Julf
Facts are our friends
I've not heard MQA, sufficiently happy with my setup not to need to, but if I were to express an opinion on it I hope I'd base it on hearing it done properly through an MQA enabled DAC rather than a simulation played through a non enabled DAC.
I'd be interested in properly conducted tests rather than simulated tests. A "reasonable" methodology isn't really good enough to draw a firm conclusion.
Yes, that would be ideal. Unfortunately MQA is not making their proprietary encoder, or any details about it, available unless you sign a NDA.