Jim, I wonder if the selectable reconstruction filters in the MQA DAC are an interesting, separable part of the MQA "package". To be used without the "folding". Paired with the particular sampling filter used by the studio with some advantages over the usual sampling/reconstruction (but maybe some disadvantages too).
I think Shannon-Nyquist sampling and Whittaker reconstruction are not the only ways to (in theory if not in engineering practice) get mathematically perfect analogue audio from studio (sampling) to home (reconstruction).
AIUI (from a dinner a few years ago with Jamie Angus - Prof. of audio technology at U. of Salford) there are alternative sampling filters and reconstruction filters based on beta-spline impulse responses. These have impulse responses that drop towards zero much faster than sinc. They can be much shorter for the same accuracy, but AIUI the DAC filter has to be specifically paired with the specific sampling filter used.
It was just a dinner conversation. There were no details (and in discussing audio technology with Jamie I felt that I had brought a knife to a gunfight - so beware of me misunderstanding this). However Jamie has published this JAES paper:
https://www.academia.edu/73065157/Modern_Sampling_A_Tutorial.
So might the multiple MQA filters, usually described in conventional terms as "leaky", be an interesting separable element of the MQA package? I do wonder if what Lenbook is proposing to do at
MQA labs might separate out the elements of MQA. Maybe FOQUS = sampling; QRONO = reconstruction? Just speculation, of course.