First off, I am a Tidal subscriber and I've been pleasantly surprised with the quality of many of the Master tracks and Atmos mixes. I guess my biggest question is why is MQA needed in the chain?
I have been a TIDAL subscriber since shortly after JayZ bought controlling interest. As an Army Reservist, TIDAL gave me my first ever military discount I received after mustering out in 1976; thanks JayZ and Beyoncé! So I enjoyed TIDAL for awhile - it was so much better sounding than Apple or Amazon MP3s (and I began buying music from Apple as soon as iTunes came on the scene-maybe 2003).
Suddenly there was MQA available via TIDAL. I had no way of rendering MQA music until my iPhone could do the first unfold. I listened on an OPPO BDP-103 on two different systems: Yamaha & KEF speakers; and on a hand built system by Odyssey Designs’ Klaus Bunge, including recently fully upgraded Stratos mono-blocks, pre-amp and speakers. Not every MQA cut was superior to the flac files we had been listening to for a year - but 90% of them were! So much so, that my listening partner in crime ordered a SimAudio Moon 390 Streamer/DAC so we could hear MQA in all its glory. And oh me droogies, WHAT GLORIOUS SOUNDS emerged, including the Ludwig Von.
I was not going to pony up for the Moon 390, so I continued reading and researching waiting for an Ethernet streaming device which could take an MQA stream from my router and fully hardware decode (NOT just RENDER) MQA files, using two Sabre ESS 9068 DACS. Received my set-up two weeks ago. GREATLY EXCEEDS ALL EXPECTATIONS - even those set by listening to MQA on Odyssey or Benchmark systems.
I don't need anyone to tell me what I should like or how MQA is lossy based on a poor understanding of the physics involved in psycho-acoustic enjoyment of music. I have five milk crates of vinyl records. I had a moving magnet cartridge which cost as much as a used car in 1986, and which would detect every single needle set down of a half-gram weighted tone-arm. The first CDs were poop - I sent most of mine back for a refund in 1985, but sound engineers figured out how to make them representative of a live concert.
I was in a band for 6 years. All I ask of music I listen to is that it is real - that it sounds like what I remember: the sound of brushes sliding across a snare drum or medium size cymbal or top hat; that the trumpet sounds like it is right next to me; that I can hear the reed vibration from a sax or oboe and almost tell when the reed is beginning to split because it has been shaved too thin.
MQA gives me that. When any particular cut doesn't sound right (generally to bright, brash, or sibilant) then I can substitute the FLAC file on my playlist. BUT distinguishing a cough in the audience as an actual cough rather than asking was a quarter inch phono jack just plugged in or unplugged from a mixing board, means MQA has been worth it for me.
For anyone wanting to do full MQA decode not using Bluetooth or WiFi, at a comparatively decent price, check out Gustard X-16 DAC; S.M.S.L. SD-9 Streamer. I'm using I2S streamer/DAC interconnect; DAC to amp, XLR. Quiet and exceptionally accurate. US Prices $450 and $400 respectively not counting interconnects (blue jeans cable; zeskit maya).
BTW - Bob Stuart was not the first developer of surround sound. I had a Fosgate decoder in 1984. q.v.,
https://www.audioholics.com/audio-technologies/surround-sound-upmixer