I cannot perceive any detrimental effects from upsampling - to my ears they sound better upsampled to DXD. To be honest it is quite difficult to tell the difference between undecoded MQA upsampled to DXD and the original DXD master, based on the 2L samples on the test bench.


Streaming: Roon, NUC, QNAP869 NAS
2ch system: dCS Vivaldi, Audionet Stern, Audionet Heisenberg, Magico Q1
Retro system: 101/104/105, Red Rose Spirit