I played around with MQA quite a bit. in the end everything is subjective to your own listening preference.
I used an Explorer 2 as MQA DAC (full unfolded) which feeds into a McIntosh MHA100 Headphone amp. I compared it against the MHA internal DAC (twice unfolded with Tidal MQA) as well as no MQA (Tidal HIFI setting).
The winner is not MQA vs. not MQA but the DAC. the Mcintosh DAC is just much more dynamic then what the Explorer 2 can produce (at least to my ears). MQA looses to HIFI (again to my ears) since it sounds a little stale since literally the noise floor is so low that my ears are missing something. It feels less alive.
You can argue that MQA is doing exactly its job and my ears are trained to a higher noise floor due to years of listening. This could be but again every ear is different.
I think it is cool that there is movement again in the high rez music world and that audio manufactories are trying to differentiate. In the end more choice for us. MQA or not, Atmos or not, SACD or not. Pick your poison
Happy listening
-- WW