"...most of the MQA tracks are very very high quality. One could hear, that the tracks is recorded and mastered on very high level." I must admit that ii don't know the full process of creating MQA files. But I do know that there are many MQA files out there with recordings that were made long before MQA existed. That said, i assume that in order to create MQA the recordings might have to be remastered. But the recording is the original recording. I am not sure what happens if a recording is done today, with this technology present. From the descriptions i read MQA is designed to fully recreate the sound in the mastering studio. But that is not the same as recording. Recording can happen in different studios for one and the same album or even one and the same track.