@Asa Post

I have the Marianne Thorson Mozart album in 24/192 FLAC and the Dena Piano Duo in 16/44 FLAC as well as the Kate Rusby in 16/44 FLAC and based on listening to all of these on an 818v3 and a dCS Vivaldi I feel the MQA album versions beat the 16/44 fairly clearly and get close to the 24/192 version.

These comparisons were made through analogue systems rather than DSPs. In the case of the 818v3 the output is either upsampled or downsampled to 2X rate via ID41 and Sooloos.

With the Vivaldi I upsample everything to DXD or DSD as, to my ears, this improves the sound (personal preference) but I have also tried the various albums without upsampling.

I am listening to complete albums in MQA and FLAC rather than just the isolated test tracks. I guess we're all going to have different listening experiences as this technology emerges.

Hope this helps.

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