He is playing thru the DACs in his 8KSEs. There is no MQA decoder as the software has not been finalized. See the last paragraph before the tracks listing on the link you copied in your quote. It sounds better due to the encoding benefits but the full benefits are not yet available.

James
NC1: 861v8, ID41, 218, 251(to outdoors), DSP8000SEUG, 7200SEC, DSP520 rears, Apple TV, DirecTV, Oppo BD103, QNAP251, Roon
NC2-M7005, Triad Silver Speakers,Acurus Amps

FL1: 861v4, ID40, 218, MS200, DSP8000SEs, DSP7200SEC, DSP5000s, DirecTv, AppleTv, OppoBD103, QNAP469, Roon
FL2: Marantz 7005, 251, M60s,60C,33s, Oppo BDP-93,MS200, Roon