It depends on the DAC. If your DAC is a full MQA decoder then, as long as CCA provides a bitperfect stream, the DAC will do all the work. As far as I know, other CCA streaming options will simply give 16/44.1 results.
It seems to be that, for software based 1st unfolding, every part of the stream needs to be able to handle MQA. With CCA you may start with a software unfold (e.g. the Tidal app), but CCA doesn't transport that unfold - so you're left with 16/44.1 at the end point. This is the same with Raspberry Pi solutions (until Tidal Connect comes to Volumio). An app like Mconnect can do the 1st unfold, but the UPnP renderer can't transport it (just like the CCA can't).
If you look at something like USB Audio Player Pro, this can transport a 1st unfolded stream to any DAC as there's no additional hardware in the chain. The only draw back is that you have to tether your phone to the DAC in order to use it.
I have no idea why I'm accumulating this information - I don't even use MQA!!!
EDIT: My wording above is, I think, inaccurate. The streaming on the CCA and RPi is done by the CCA and the RPi respectively. The control point (app) doesn't do the work so it's wrong of me to say that Mconnect (or the Tidal app) does the 1st unfold. It doesn't. No matter what the control point is saying it's doing, it can only so what the renderer allows it to do. It's yet to be seen how Volumio will handle Tidal Connect!