I am a bit more MQA confused now but thanks for the direct s/w to h/w decoding comparison. I am surprised at the release of a software decode (assume it includes a generic DAC profile)at this stage of development as it seems to short circuit any h/w solutions. However I am still hopeful/expecting a non-SE DSP solution which includes a Meridian DAC profile to get low fat MQA out of non-SE speakers. Will the bit rate limit of the DACs in these speakers limit the MQA resolution theoretically available to such an extent that an analogue solution would be better is what I would like to know.