Have you tried downloading an MQA encoded file from Tidal to see if it works that way? Would then rule out Daphile. My M400 should be here next week and I'll also try out Daphile

For me there is a clear difference between 44 and 96, it all depends on the person as you say, and speakers of course.

Can an M400 owner confirm this file which is 192 original sample rate, plays without any prior software decoding on the M400 as 192? https://we.tl/t-0tXVlINUrA

I've just found their Chinese manual and it shows a graphic of MQA with 352. So I can only assume it isn't decoding anything on your DAC because the first unfold isn't done by software? Is so this is VERY disappointing, and something major people are missing with this unit.

Good info. However therefore are you not missing the point that this MQA isn't being unfolded correctly on the M400 ?

@Louisiana Just a small note, I'm sure I read somewhere that MQA LED turns gold when full decode is done. Can you somehow confirm this by using the Tidal app on android via bluetooth? It seems you may be being tricked also.

From these images it tells me the MQA isn't working at all, it's showing 44khz on the DAC?? This should be 192. This would lead me to assume this DAC doesn't do the first unfolding, seriously can nobody else here confirm this?

@Louisiana That's great news, how can you tell the end sample rate, and what is it? By the way your statement about windows only is partly true, yes the desktop app works there only, but you can download the MQA files in linux using the Authentication header from windows or android app :) This...

Sorry but I can't trust that, you say that Volumio brings full Tidal integration, and if so it will perform the unfold to 96khz. Here is an MQA file, maybe you can test? https://we.tl/t-FBS8BCvgOV Also, does the M400 say the exact sample rate so you can tell the difference between 96 and 192?

Then you have not read my post at all and not answered the question.... I am not using ANY software that unfolds. I need to know if the M400 does this fully, from a 44 khz MQA file. Both unfold to 96, and then to 192.

What software are you sending it from on the Pi, the software does no unfolding whatsoever?

So I want to buy this unit but nobody, even SMSL Mandy, seems to be able to answer this simple question! In fact their live chat said no to this question. If I send the unit a 44khz MQA file from linux PC, will it fully decode and render the file to 192 or 384 if the source provided it? Thanks!