What are you doing in HQP with MQA files?

You could do that, but I would find it annoying to change the Decoder setting according to format. Instead I decide which version to make Primary. If all that is on offer from Tidal Masters is 44.1/48 ORFS, then I’ll make a local or Tidal Redbook version Primary. If I can get 88.1/96 ORFS or better, then I make the MQA version Primary. That way I can just leave the Decoder on.

It’s not a huge issue for me and I wouldn’t be bothered turning the Decoder off if all I can get is 44.1/48 ORFS. The Decoder is just upsampling that material, there is no recorded hi res content there. Might as well get HQP to upsample.

It also depends, of course, on the mix. A good mix preserving DR is preferable to a compressed loudness warrior, no matter what MQA status it has.

Edit: Brian has noted that when the Decoder outputs an 88.2/96 stream for an ORFS 44.1/48 MQA file then Roon is not upsampling. The decoded content has been created in the MQA encoding:

I’m not convinced that ORFS 44.1/48 MQA files have an audible advantage over non-MQA and will judge between versions according to mix. I doubt my ability to hear any audible difference except between different mixes in this case.