I have tried undecoded 2L MQA Files vs 96/24 counterparts on MS600 direct into 5ks and could fairly reliably pick out the difference. Just the sharpness of sound gave it away for me. I also only had one fully functional ear owing to a horrible cold. Interested to know whether anyone else has experienced this on equipment limited to 96/24.

Matt

Roon on NUC
Main: MS600 --> 5k 96/24.
Bedroom: SBT --> DSP33 with ROON API volume control