erich6
100+ Head-Fier
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While I agree with what you're saying here, what I can't help but wonder (And here's the chicken and egg debate): does MQA "sound better" because of some essential "MQA-ness" or because they're trying to enforce some proprietary standard that brings with it quality remastering? Like in other words if you took the "MQA master" because obviously its coming from the studio in whatever conventional format from very conventional gear, and just encoded it conventionally and put it on a CD (or if we have to be particular about it, run it up to the moon and put it on DVD Audio), and then compared that very conventional track to the MQA stream, would there be some essential difference because of the MQA part, or would they both be "good" because they're remastered nicely.
It's like the whole "remastered on Blu-ray thing" - Blu-ray itself as a container isn't the reason some old movies look better than ever these days, its because they've been re-mastered on good, modern equipment, they just so happen to be released on Blu-ray, but you could achieve the same quality with any other sufficiently capable (in terms of size and throughput) container (e.g. HD-DVD, very high bitrate streams, whatever).
The L2 label has published a "test bench" to do precisely the comparison you'd like to do. You have the master in very high resolution (DSD and 352.8 kHz PCM), 24/96 FLACs, 16/44 CD, and MQA files for comparison. You can download the files here: http://www.2l.no/hires/