Thanks for your replies so far. The comments accompanying the TAS report that I had in mind are:
Originally Posted by Over at Computer Audiophile
Analysis has been done that shows MQA encoded files are a degradation (not "the same" or "slightly better" as promised by Meridian) to standard 16/44 encoding when played through non MQA DAC's (the kind we all have and what Mr. Stuart calls a "legacy system" - you have to love the language!).
and
Originally Posted by crenca > Richard Elen • 2 days ago
Richard, I don't want to mention other sites (not sure if it is withing the rules of posting here) but perhaps Google will get you to an computer audiophile site where folks have done analysis of those very 2L recordings. Do you hear the slight midrange dBbump? Do you hear the increased noise in the treble?
Of course, it's entirely possible that some or most will "like" the difference between MQA and non-MQA through our "legacy system" DACs, who knows, but already we have folks reporting they don't like it..."

Have you had a chance to listen to the 2L files yet?

Asa Post