erich6
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So do these Master Quality files sound better than Hi-Res music (24/96 & 24/192) or just better than the regular CD FLAC versions of the same albums?
The "sound better" depends on whether you like the original master better than the sound that comes through after digitization and any other manipulation the producers make to distribute the music (CD or High-Res). MQA is NOT about the resolution you get out (although it does help preserve high resolution music)--it's about getting rid of "artifacts" introduced by the processing chain from master all the way through your DAC.
So far, I've seen some albums benefit greatly as they were victims of the "loudness wars." MQA encoded tracks seem to have a better dynamic range.