I see that Paul Stephenson from Naim says MQA has potential, but doesn't make the grade on sound quality in his opinion. Mind you, the M & N philosophies are pretty far apart in many ways.
I do wonder if the extra processing might affect the musicality, as some experience between CD players and streamers and FLAC/ WAV. From discussion with Richard Hollinshead, where the different parts of that processing occurs could make a big difference on the ultimate experience.
As I am still using a 20 year old CD player, I am pretty confident that MQA wil deliver what I want from digital for a streaming solution. Bring on CES!