To clarify, my current hypothesis is that RENDERING means application of the DAC-specific filter; and it is completely independent of the decode.
In MQA-certified DACs, both decode and rendering will take place. This is true in the 8x8, where we know that decoding takes place on the digital input card and rendering takes place on the analogue output card. The decoded (but not rendered) MQA is sent over SpeakerLink (MQA over MHR) to SE loudspeakers which render it.
The implication is that, if you feed unfolded-to-96kHz MQA digitally* to an SE loudspeaker, it will not decode it further and will display 96k PCM.
Which still leaves us to ponder how M is compressing the data over the SpeakerLink wire...
* Note that the TIDAL app appears to be doing something more than just a simple 1-stage decode. I fed the output to my 818v3 and it did NOT decode it further.
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