I will preface my comments that I don't own an MQA DAC. But as you all know, Tidal can convert an MQA file back to 24/96 or 24/88 (just not to 24/376 or 24/352). And I have tried comparing Tidal lossless files (or original FLACs I own) to Tidal MQA files with my DAVE (and now Blu2) and yes, even Mojo... And it's great I can do that because Tidal actually has two separate albums usually, one MQA and one 16/44 lossless.
First, fake MQA files as I call them. Meridian brags about how they can convert old 16/44 files into MQA that sounds better. Hmmmm... If you can't find a higher resolution version online, I can tell you that those MQA files are "fake" so Meridian basically upsampled them to MQA so I can listen to these MQA 24/48 files at 24/96 with Tidal app. I can tell you playing them with any modern Chord DACs, the 16/44 files sound better. Unequivocal, even on Mojo. And the 16/44 sound way better on DAVE. The fake 24/96 MQA file just sounds off with very inaccurate transients and odd timbral shifts of instruments.
Second, are the high-resolution files that MQA compressed. Fortunately, I actually own some of these high-resolution files in their native format, e.g. 24/96. Yes, you have it. If you play the music back using the original 24/96 file vs the MQA24/48 files that are decompressed to 24/96 with Tidal app, I can also tell you that with any modern Chord DAC, the original 24/96 file sounds way better than the MQA file. Now, if you don't own the original 24/96 file and can only access the 16/44 Tidal lossless file, then yes, the MQA24/48 file decompressed to 24/96 with Tidal app sounds better than the 16/44 lossless file on Chord DACs.
So to me, MQA is a marketing gimmick. MQA is a lossy compression scheme combined with a very interesting low-tap length upsampling/filtering algorithm that is vastly inferior to Rob Watts' million taps (or even Mojo/Hugo's 28000 taps) WTA upsampling/filtering algorithm.
If people have a different sonic experience than I did with MQA, I'd love to hear about it. (PS, I have heard MQA files played on MQA DACs only at dealers and personally, I still prefer the Mojo sound but I admit that's not a fair comparison).