No. This will be the third time I've posted this within this very thread:
If you use the TIDAL app, it will "unfold" MQA files to 88.2 or 96 / 24-bit and play as such to ANY DAC. These files sound really good, from what I've experienced so far.
If you have an MQA-enabled DAC, and select PASS-THRU, it will pass the unmodified file through to the DAC and the DAC will "unfold" to its original resolution (which can be as high as 384 kHz, if I recall correctly).
Finally, popular players will be incorporating the SOFTWARE DECODER into their playback software to operate as the native TIDAL app does, today.