Listening to the Kate Rusby tracks from Onkyo (thanks for the link!) and the samples from the 2L site via Explorer 2 is not resulting in lights on DAC indicating any other than 44.1. However the sound quality is excellent from both sites! I have emailed 2L and Meridian for their comments....

MC 200 Simaudio MOON P8W7 MOON 750D DAC Explorer2 MQA DAC Linn LP12 Transfiguration Proteus Magnum Dynalab FM tuner MacBook Pro, Sonore Ultra Rendu >Audirvana streaming Qobuz and Tidal Martin Logan Spire electrostatics Stax 009 headphones Velodyne DD12+ subwoofer