Obviously, if the MQA-encoded signal was identical to the original, then it would also sound exactly the same.
The reason it sounds different is that MQA alters the signal.
If you play back MQA-encoded content on a system that doesn't support MQA then you lose quality... and this is not in dispute.
(You've lost the part of the bandwidth that was used to encode the MQA stuff that you aren't using.)
The first unfold does the biggest part of the decoding process (and clients like the Tidal client can do that part in software).
The second unfold recovers a bit more of the data that was stored in the MQA encoding...
And the "third unfold" is really just the special upsampling filter that MQA uses (rather than the "regular upsampling filter" most DACs would be using otherwise)...
Personally I tend to find a distinction which is rarely discussed to be pretty darned important...
If something was ACTUALLY ORIGINALLY RECORDED USING MQA ENCODING...
Then there is at least the potential that it will capture the details of the original performance better than if some other encoding method, like PCM or DSD, was used.
However there are very few things that are currently being actually recorded in MQA...
And, obviously, nothing that recorded or mastered before MQA even existed is on that list...
The second level is material which has been encoded into MQA "after the fact".
This list includes EVERYTHING that was released in MQA versions but was recorded or mastered "pre-MQA".
For this material MQA is simply a form of post-processing that is intended to alter the way the recording sounds in a pleasant fashion.
In principle at least some material was "carefully hand processed using MQA re-encoding to reverse engineer flaws or limitations in the original recording".
However, based on current information, very little material actually receives this "white glove hand processing".
The final, and lowest, level is material that was simply passed through an automated MQA-encoding process...
This processing is intended to attempt to (at least partially) "reverse engineer flaws in the original conversion to digital format and correct them"...
However, since many recordings include multiple tracks, which may have even been converted using different equipment, before then being mixed together...
This is, at best, a "one size fits all" solution... intended to correct for some flaws that are claimed to be common in MOST analog-to-digital conversion hardware...
(A good analogy would be the way we employ sharpening in Photoshop "because it makes a lot of things look better".)
However, as a result of this limitation, it would fairly be described as "an attempt to alter the way the material sounds in a pleasing way that hopefully makes it closer to the original".
(And claims that it accurately reproduces the original are somewhat over enthusiastic.)
Either way, at this point, the "MQA corrected content" could simply be delivered as a 24/96k PCM file.
(They could simply "use the MQA processing to improve the content" then deliver it to you in some other more standard format.)
(In a sense this is what happens when Tidal "does the first unfold in software" - and gives you a 24/96k PCM output that you can play on an ordinary non-MQA DAC.)
However, as part of the entire process, MQA also includes a bandwidth reduction that delivers a benefit equivalent to compression.
This benefit is not especially useful for content stored on disc - but can be significant for content that is streamed.
In the end, with MQA you are getting "content that takes up less bandwidth than the original but also sounds different than the original"...
All that remains is for you to decide whether you consider that difference in sound to be a benefit or a flaw...
An interesting thought is that, if the change in sound was the intended benefit, the "MQA correction encoder" could simply be built into a DAC or processor.
This would enable the end user to get the benefit of the change in sound without having to acquire MQA enabled content...
Hmmmmm.....
In any case, for many manufacturers of audio gear, the goal is to "fill their trophy wall with logos"...
(Another term for this is "trying to be all things to all people".)
And, to be quite blunt, this is enough reason for many to add yet another audio format to the list of those they support...
I don't know what percentage of people who purchase "MQA enabled" equipment actually listen to MQA-encoded content on it...
(I suspect that there are also a few who can't hear the difference - but derive great satisfaction from seeing the little LED light up.)
(But, then, I've also spoken to many people who do hear the difference, and DO NOT consider it to be an improvement.)
But I do know that overall demand for MQA among our customers is relatively low...
(And this is even more true when asked: "Would you pay extra for it?")
(And do remember that you can run the Tidal client on your computer - and enjoy the benefits of that first important unfold - on ANY OF OUR GEAR.)
Which is why we have chosen not to divert development resources, and licensing costs, to adding it to our products...
If I remember correctly the first unfold is pretty much a full 88.2/96khz 24bit without much if any change
at all from a lossless version. It’s the second and third that does some changes.
If it is worse than resampled (upsampled) hirez from Qubuz I can’t judge. But there should be a difference
in the frequency. Just by what MQA is said to contain.
TIDAL uses this for most of its content.
Too me that only listens to the first unfold it sounds really good.
I mostly asked if it is at all possible to implement. Maybe needs some extra hardware for the full rendering?
There aren’t that many devices that do the full rendering, mostly really high end hifi gear.
Strange that most high end brands have added MQA if its so bad?