I thought this summed up the sonic issues rather nicely:
"I have no doubt that the differences people are hearing from MQA are real. But what is causing those differences? If the cause is different masters being used, then any difference, good or bad, shouldn’t be attributed to MQA -- it’s simply a difference between two master files. It’s not unlike how a new mastering of a recording released on CD can sound markedly better or worse than, or just different from, an earlier mastering.
Insofar as aliasing goes, then, it’s valid to point to the file formats. MQA Ltd. seems content with so much aliasing, but most digital engineers will tell you that aliasing is to be avoided because it pollutes the audio signal with frequencies not in the original recording -- i.e., noise. Such noise is, by definition, distortion, and makes the result less faithful -- i.e., of lower fidelity -- to the source. Is the frequency-related distortion of aliasing what some are hearing in MQA files? Obviously, more work needs to be done in this regard; Miller’s measurements are telling, but only the tip of the iceberg."