My understanding is that for DSP's the first unfold is done in the case of an 818v3 on the digital input card and then passed to the DSP's as a decoded MQA file where the additional unfolds are done.

In the case of analog then the additional unfold is done on the 818v3 analog output card, at least that is what I have gleaned confused

As to the benefit or not I have not tested it.

Russ