But upsampling to 352 is no different to what you can do in Roon or HQP right now. It is not the original 352 signal as was encoded. No doubt Aurelic does a specific flavour of filters and profiles etc.

Ah, but, MQA is just upsampling to that anyway ?.......wrong. If the original source is not 96, 192, 352 etc then MQA doesn't create that.

Hundreds of the Tidal MQA albums are actually 44.1 in/44.1 out when fully decoded. And many of them sound very good indeed.

How they compare to tracks upsampled in Aurelic's product, HQP, Roon etc is all in the ear of the beholder.

Rgds,
Nick