One of the really interesting questions will be the degree to which MQA-certified DACs can actually do a better job of unfolding MQA than their software equivalents. How much better SQ does specialised hardware provide than generic software ... lots, or only a bit?
Inded, that’s a key question but one that will be very difficult to answer. It will depend upon how different your DAC profile is to the generic one in the decoding algorithm. We’ll also see what Roon has to offer with respect to MQA decoding in its forthcoming 1.3 release. It’s probable that one decoding algorithm will be on offer initially but who knows how this will evolve over time.
Then there’s the question as to what are the major contributors to the improved\different SQ of MQA in the average listening room environment. IMHO the mastering of the album will be the biggest factor. I’ve hooked up my HTPC to my 861 via USB and am enjoying some of the Master collection at 24\94 via Trifield (as I like the rear channel contribution to the sound field). I can hear the MQA purists cringe.