Nope. The MQA algorithm doesn’t sample any content over 48khz. Any source content above 17 bits depth and 48khz frequency is discarded-even if the source is, say, a 24/705khz sample rate file. So the max resolution of an MQA file is the same as that of a 96khz master - and at max depth rate of 17 bits . Anything in the original file above the 17/96k level is DISCARDED.
A file that’s been converted to MQA maxes out at 17/96 or 17/88k and that’s folded into a 24/48 or 24/44.1 MQA container file for distribution.
If say, it’s a 24/48k MQA file, the first unfold brings it to 17/96, and anything above that is upsampling and filtering with an MQA filter. The so-called third unfold is just one of the MQA filters. Unlike MQA claims, there is no “unfolding” of more data after the first unfold. The filters are not DAC specific, but a generic set of MQA filters (except for a handful of models where the manufacturer has produced unique filters) and there is nothing especially unique about them.
This is exactly what’s written in the MQA tech papers and also confirmed by Bob Stuart in video interviews. Anything else is just marketing speak that has nothing to do with reality.
What higher resolutions are you referring to? What’s your source for your info? Blah blah put out by people like Hans who don’t know what they are talking about doesn’t count. It’s fine if you like MQA. But please stop parroting their marketing speak that has nothing to do with audio reality.