No MQA source - CD, digital file, or streaming - has an actual sample rate above either 88.2kHz or 96kHz. Anything above that is fake - it's MQA upsampling the source to generate a "192" or "384" or whatever readout on the playback equipment. But it's simply a doubling (or quadrupling) of the highest frequency/sample in the MQA file.
The reason for this is that regardless of the sample rate of the original PCM file, MQA encoding downsamples to either 88.2 or 96k. So if you have, for example, a 24/192 PCM original, MQA will throw out half the samples to make it 24/96k. Then it will encode that 24/96k source, using lossy compression to encode half the samples in order to create a 24/48 file, with the higher samples "folded in" to the lower bits of the 24/48 file.
When the first unfold happens, the file is decoded from 24/48 to 24/96 (albeit it is not restored to the original 24/96 PCM, because lossy encoding was employed during MQA encoding). Then with the "final render," the file is upsampled to 192k. But make no mistake, that 192k does not restore any samples lost when the original 24/192k PCM file was downsampled by the MQA encoder to 96k.
Now, there is nothing necessarily wrong with upsampling a file during playback - many software playback apps offer that as an option, and of course almost all DACs perform upsampling of incoming material before decoding to analogue.
But MQA is unique in that they don't call it upsampling or advertise it as upsampling, or clearly explain that it's just upsampling. Instead, they create the misleading impression that their "final render" recovers or decodes an extra level of sample rate beyond the first unfold - which is just flat-out false. If you listen closely to Bob Stuart's video interviews from 2-3 years ago, he almost always says something like, "then we put the sample rate back to what it was." What he's saying there is, "we upsample the file so the sample rate appears to be what the original studio master PCM's sample rate was."
IMHO it's pure charlatanry.