@amirm I look forward to your objective testing of MQA performance, hopefully you can complete what @GoldenOne has started. I can understand MQA is an interesting codec technically but for me as a consumer I see no utility to it as I can't hear frequencies above 20 KHz, I have no content and have never heard of any content with more than 16 bits of dynamic range, I don't care about the file size difference involved, and unless your testing shows otherwise I prefer to use a proper "fast" reconstruction filer. Pending your analysis I put MQA in the same category as "expensive interconnects".... they don't really harm anything but are a waste of money and their marketing tactics are annoying.