Originally Posted by En1omb
MQA is packaged up in a 24/48 box and will play as 16/44 without a decoder.
MQA or not, changing the fundamental sampling multiple doesn't sound right. From the technical description of MQA, the core is essentially pre-apodized PCM, so a 44k core will play back as 44k, and a 48k core will play back as 48k (in the absence of MQA decoding, of course).

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