48kHz-multiple MQA master albums cannot be used to test this.
You have to find a MQA album that it is a multiple of 44.1kHz - however, you need a HiFi Plus account to identify this in the first place.
For this test, one would need to find a MQA album that:
- is a multiple of 44.1kHz not 48kHz
- does not have a non-MQA version from Tidal