Relevant yes, but only relevant. How it sounds is certainly something to be weighed in a pro vs. cons consumer matrix, but it is only one factor. For example, let’s say it was a clear sound quality gain, one on the order of how Stereophile, TAS, and most other trade publications have put it. Would it be worth its many other downsides? I argue no - not just subjectively but objectively for what it would do to the musical consumer and the market.
However, it is not a sound quality gain. If it “sounds like the equivalent 24/96” (an assessment I don’t agree with - I can hear the upper frequency hump MQA adds) then why is that an advantage? Why not go with the equivalent PCM 24/96, that does not come with any lossy compression, any intellectual property restrictions/management, no dubious filtering choices (or at least no predetermined choice if you actually like high IM min phase filtering), no “end to end” market and consumer lock in, no…(the list goes on).
The trope that those who question the value of MQA, or simply want a choice in Roon to focus on 16/44 and/or hi res instead of MQA (what this thread is about), don’t care about “how it sounds” is just that - a trope.