First off, welcome to the forum!
As to your analysis and argument here, I personally lack the technical expertise to evaluate it definitively. I will say that it certainly seems reasonable, and the idea that we must evaluate measurable sonic differences in the context of
audibility is one that is routinely used and agreed to here - in other words a measurable difference between two things (pieces of equipment, codecs, whatever) is not significant or important if we can be confident that the measured difference is below the level of audibility.
Where your argument runs into a problem, though, is when we come to the next question: Let's say MQA is audibly indistinguishable from conventional PCM. I am
not ready to concede that definitively, but let's concede it temporarily for the sake of discussion.
If MQA is sonically identical for all intents and purposes, then two questions naturally present themselves:
- Is there any non-sonic reason to prefer MQA over other formats? In other words, do we need MQA?
- Is there any non-sonic reason that MQA might actually be actively detrimental? In other words, does MQA create problems for music consumers that could be effectively addressed if MQA disappeared?
To the first question, your analysis clearly shows that the answer is
No - we don't need MQA. It solves a problem that doesn't exist, it produces none of the audible benefits MQA (the company) claims for it, and so on.
After we have answered question #1, we are essentially at a point where we share
@amirm 's position: MQA is of no great consequence sonically and of no great consequence non-sonically - it's just another codec/format, so why bother worrying about it or trying to get people to come down strongly for or against it?
The problem is question #2, to which the answer is clearly
Yes. There are several reasons that MQA's existence and presence in the marketplace can be seen as not simply neutral or unnecessary, but actively negative and problematic:
- It pollutes the audiophile streaming pool. It has been shown that Tidal's lossless, non-high-res tier includes MQA files, which in that subscription tier cannot be decoded. And whatever one thinks about the audible performance of unfolded or fully rendered MQA content, undecoded MQA content plays back at a bit depth that is inferior not only to 16-bit redbook, but based on the analysis of @mansr, @Archimago and others, apparently even worse than Philips' original 14-bit proposal for the format. With 13 bits of effective depth, undecoded MQA is basically taking things down to the level of high quality analogue reel to reel tape (albeit with better speed accuracy of course). This makes a complete mockery of the entire purpose of this site - if you are regularly playing 13-bit content, then who cares if a DAC's SINAD and linearity are 16 bit vs 21 bit? Using the principle - voiced by Amir and others in many contexts and threads - of 10dB of headroom, a DAC that provides only 15 bits' worth of SINAD and linearity is perfectly sufficient to play 13-bit digital content. You can get a DAC that Amir would describe as a broken implementation and still not come anywhere close to reducing the fidelity of an undecoded MQA file. That is, to put it politely, an undesirable scenario for 99% of the members here - and I would say most people would call it simply unacceptable.
- It creates new, mostly hidden costs for equipment. Except for some Topping gear that's available with and without MQA capability, MQA raises the price of equipment because it imposes licensing fees. Whether we pay more for the product or companies absorb the cost is irrelevant. We pay more, or else companies have less to spend on R&D, engineering, build quality, other features, or whatever. If it adds cost and provides - per point #1 above - no sonic benefit, then it's parastic and undesirable.
- It potentially compromises the sonics of everything that goes through an MQA-enabled DAC. For those DACs that keep MQA's digital reconstruction filter permanently engaged, MQA means that all of your music is locked into using that filter. Slow, leaky filters like MQA's are detrimental to the sonics of the audio band because they increase aliasing, which creates needless distortion. Amir consistently points this out - and his recent claim not to want to comment on MQA's filtering makes no sense since he routinely comments quite clearly on MQA-style filtering; he quite rightly condemns it.
Now, for whatever reason, Amir has chosen to take all of these objections to MQA and lump them under the heading of "people who are not in the industry waving their hands and not understanding how the business works and not understanding technology." That is not a persuasive argument, and I'm honestly mystified as to why he is so insistent on making it.
Regardless, the issues mentioned here - and not stupidity or ignorance - are why the MQA discussions persist.