A little bit out of scope but here is a detailed article about MQA from a well known trusted blogger. Enjoy it while listening to Tidal.
"Finally, we are confronted by MQA’s claims that they are promoting not just a “format”, but also a “philosophy” (19). They see it as a philosophy of breaking free from adjudicating quality as represented by traditional objective parameters like bit-depth and sample rate; that file size and bitrate does not correlate with sonic quality. Based on this view, MQA has determined that everything captured in the studio and what humans can hear can be “encapsulated” in the MQA 24/48 combination lossless-lossy container. In other words, they’re arguing that they know the full ability of human hearing based on “tremendous advancements … in neuroscience” and that as a result, a file format does not need to include the full bit depth (noise floor) or full lossless frequency response (sample rate) as in an original high resolution studio recording. If this is true, music labels can then just release all “hi-res” material in this single compressed file type.
As much as MQA might detest comparisons, this is also no different from the basic goal of lossy encoding and implementing psychoacoustic understanding to audio compression as per MP3. The problem is that MQA refuses to acknowledge this! They seem to fear using the term “lossy” when by definition the encoding process is unable to exactly reconstruct the high-resolution data fed into it on playback."
(...)
"But wait, so far, we’ve only touched on one part of the “philosophy” promoted by MQA. Much of the rest of their philosophical ideas revolve around an uncomfortable business model that reaches broadly, affecting the whole production and playback chain. In February 2017, Linn was bold enough to post that they saw MQA as nothing more than an attempt at a “supply chain monopoly”. The result of which is a “tax” on hardware, software and the media, ultimately passed on to consumers of course. Should this “philosophy” be broadly accepted, and the business model successfully implemented, it would no doubt be good for MQA Ltd.’s financial statements."
https://audiophilestyle.com/ca/reviews/mqa-a-review-of-controversies-concerns-and-cautions-r701/
"Finally, we are confronted by MQA’s claims that they are promoting not just a “format”, but also a “philosophy” (19). They see it as a philosophy of breaking free from adjudicating quality as represented by traditional objective parameters like bit-depth and sample rate; that file size and bitrate does not correlate with sonic quality. Based on this view, MQA has determined that everything captured in the studio and what humans can hear can be “encapsulated” in the MQA 24/48 combination lossless-lossy container. In other words, they’re arguing that they know the full ability of human hearing based on “tremendous advancements … in neuroscience” and that as a result, a file format does not need to include the full bit depth (noise floor) or full lossless frequency response (sample rate) as in an original high resolution studio recording. If this is true, music labels can then just release all “hi-res” material in this single compressed file type.
As much as MQA might detest comparisons, this is also no different from the basic goal of lossy encoding and implementing psychoacoustic understanding to audio compression as per MP3. The problem is that MQA refuses to acknowledge this! They seem to fear using the term “lossy” when by definition the encoding process is unable to exactly reconstruct the high-resolution data fed into it on playback."
(...)
"But wait, so far, we’ve only touched on one part of the “philosophy” promoted by MQA. Much of the rest of their philosophical ideas revolve around an uncomfortable business model that reaches broadly, affecting the whole production and playback chain. In February 2017, Linn was bold enough to post that they saw MQA as nothing more than an attempt at a “supply chain monopoly”. The result of which is a “tax” on hardware, software and the media, ultimately passed on to consumers of course. Should this “philosophy” be broadly accepted, and the business model successfully implemented, it would no doubt be good for MQA Ltd.’s financial statements."
https://audiophilestyle.com/ca/reviews/mqa-a-review-of-controversies-concerns-and-cautions-r701/
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