I think you mis-understood me, I’m talking about the original sample rate from the recording masters. Say you buy a 24/48k FLAC download and playback, your DAC will display 48kHz, which is exactly intended.
However, if MQA encoded from 48k master and feed to a MQA DAC, it shows 96k, not 48k. However, MQA detecting tool inside Roon can shows the original sample rate. For example, Roon will show this, ‘Tidal 24 bit 48k, MQA 48k’ but not the MQA DAC. For me this gives an impression that is ‘up-sampled’ but for others, they may think they are listening to an 96k master! Cheat!
This is classic of a 24/44.1k recording but ‘magically’ unfold at ‘24/88.2’, feed this signal to a DAC, you get 88.2k display on your DAC!