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As far as I know Topping 90SE and Gustard X18 are designed on the same chip? Right? Why then 90Se is DSD1024 rated instead of Gustard which is DSD512 ?

Will the combo Bluesound Node2i and Gustard x16 over coaxial work for Tidal MQA ?

So it seems the Gustard X16 would be my future DAC ?

Yes, that's correct. I do understand it on the same way. But my post was about SU-9 DAC. Actually I'm looking for external DAC which can take MQA from Coaxial. If I don't find such, probably I will go with RME ADI-2.

I'm a little bit confused. They claimed full MQA decoding, is that means unfolding MQA even from optical and coaxial inputs?

I apologize for interfering the topic but I am in the same lane. Just need a DAC which can unfold MQA from Coaxial or Optical input and better than internal one of Bluesound Node 2i.

I don't think so. My experience with coaxial output and external DAC confirms that. I'm using Node 2i with audiolab M-Dac Plus.