Yup,
@Veri is right. I have the M500- I have 2 options, slave it as a DAC via optical to my streamer (getting any unfolded MQA up to 24/96), or connect to PC direct via USB and get the full unfold. For convenience I prefer option 1 ( I can use the remote on streamer , etc etc ) but I have not once since I connected this way felt the need to go via USB to get the (few) 24/192 Tidal MQA fully unfolded . Honestly, you wont miss it. There is no "wow, how have I lived without this" moment when you hear 24/192 compared to the same track only with the first unfold. I've not done proper testing, just heard nothing to make it worth the effort to lose the convenience I have.
I'd apply that logic to the effort and financial penalties of selling M300 to buy M500 just for that.