I believe all or most of the internal DACs in smartphones and tablets are limited to 16/44.1, so they wouldn't be able by themselves to produce even 1x MQA software decoding which is 24/88.2 or 24/96.
My HTC 10 is capable of producing 24bit/192 kHz, and has an excellent headphone amp as well.
Having been a HTC fan over the past years I was excited to hear the news from CES 2016, that HTC had a demo with the A9 smartphone decoding MQA.
HTC 10 is having better audio parts as the A9, so I do hope my HTC 10 will be capable of decoding MQA soon.