Ideally, however the upsampling of 99.9% of the DAC’s on the market is pretty good. So good in fact, whatever is left to be gained in most cases is for the “audiophile” - guys like you and me who have HQPlayer, expensive dacs and playback chains, etc. If for the 99%, 320kbs MP3 is indistinguishable from 16/44, then what is the percentage who can benefit from hi res? 1%? I think that is too high. .01%? Probably something like that. Which brings us back to the market - how can hi res ever catch on, or 16/44 continue hanging on, if so few are in any way interested in the ideal?
My point in saying all this is to simply point out that hi res, even 16/44 as a mass market sell is tough - so few can even begin to take advantage of the quality.
Into this market reality walks MQA, trying to sell itself as sound quality product. Even if this were true (of course it is not) it would be a bit of a fool’s errand it seems to me…unless of course the sound quality speak is just a marketing angle.
That said, it is interesting to see the inconsistencies. On the one hand, the loss of information is “inaudible”. On the other, MQA is ostensibly a “hi res” product and hi res is a benefit…for some reason. As usual, MQA wants to have it both ways. Also of course, those who end up defending it both ways never seem to have a grasp of the background - why hi res in the first place, the understanding of the contradiction, etc.