That article raises the bar very high in terms of utter nonsense BS.
MQA is very nice in terms that the size of lossless files will be smaller.
Besides from that lossless is lossless and you won't hear a difference whether
it is 16/44.1-FLAC, 24/96-FLAC, WAV, ALAC or MQA.
But I don't want to open Pandora's Box here...