One would not expect MQA to improve the reproduction of all recordings to the same extent. Since it is about restoring phase relationships to the master recording's accuracy and since not all recordings have been messed around to the same degree from the master (which itself may not be a unique mix) then there may be simply less for MQA to do with one recording versus another. HiRes should provide you with information that a lower res path is not. In that sense it should always be better. MQA's ability to cram extra data into a stream should always get you that benefit over lower res but the degree of phase restoration (to the master) presumably varies depending on how mucked around the master has subsequently become - not necessarily in frequency response but in phase coherence.
Cinema/Music: Trinnov Altitude32 8-16,218,Cloud 4 channel, Marantz UD5007,DSP5200SE(2+C),DSP3300(4),DSW(2),271,MShort Ceilings,AppleTV 4K TV: Marantz SR7013 Wharfedale Diamond 9x4+Celestion(C) Music: Roon,i7NUC8gen,QNAP TS253A, Sony Scala, MS200, Garrard DDQ650,Wharfedale Diamond 12.3 Kitchen: AD88 (bluetooth via i80).
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