Tidal/MQA on non-MQA DAC

MQA/MP3 filters are to clean up the junk these lossy codecs add…

There is no “2nd unfold”, it is just upsampling with one of 16 MQA’s leaky upsampling filters. Roon already does all unfolding there is to be done with MQA. Once that is done, you can perform all the DSP you would want.