I have no idea what the valve vs solid state argument has to do with our discussion of MQA. I also have a feeling that Tim de Paravicini would have disagreed strongly with DZ's blanket statement that valve/tube amps sound worse than solid state ones.
When I created the thread, I deliberately called it simply "MQA" and not "All MQA fanbois are now revealed to be good for nothing audiophools". Still, I have no love for MQA as a universal codec to rule all codecs, but as a filter selectable on a DAC by the end user, I see no harm in it.
I still await analyses of MQA and LPCM music files that were undeniably made from the exact same source files without any secret manipulation along the way.