It's MQA 'lite' if you will...not the full fat version, but sounds very good nonetheless. Set aside the MQA label and it's still a superb sounding high res signal.

I have a non MQA system of DSPs and processor, with Roon doing the first unfold (as a 218 would do in our respective set ups) and it feels like a free upgrade to my system. That's with Roon > ID40/861v4, and Roon > SB touch > 568.2mm.

Cheers

George