Actually, you don’t. MQA could start out with a 24/96 file, upsample it to 24/192, and then encoded it. It would decode to a 24/192 track even though it started out as a 24/96 track.
Actually, you don’t. MQA could start out with a 24/96 file, upsample it to 24/192, and then encoded it. It would decode to a 24/192 track even though it started out as a 24/96 track.