Thank you for the information and for linking such useful resources. After reading up on MQA, I see now that the encoding is done through a lossy origami process, and the dynamic range cannot be restored to the original quality.
After some consideration, I’ve decided to switch to Apple Music (AM), which provides a student discount and has an extensive lossless library. The only bit-perfect playback AM supports is through an external DAC/Amp connected to an iOS device. It seems that the AM app on Android, Mac OS, and Windows cannot bypass OS resampling. My current setup is iPhone 15 Pro Max – Fiio K7 – Hart 4.4 TRRS Balanced Cable – Hifiman Ananda Nano. Many online sources claim that IOS external DAC playback is bit-perfect and not resampled.
Sidenote – Some FLAC songs on Tidal and AM seem to be different masters provided by the same artist. I’ve read online that the artists simply provide the same masters to all online streaming services (ignoring MQA for Tidal) and that any/all lossless streams should sound identical regardless of the service. However, I’ve noticed that certain FLAC-only songs on Tidal are of lower spec quality than the same song on AM (and vice versa). For example, Natsutourou by Hachi on Tidal has a max quality of 16-bit 44.1 kHz FLAC; on AM, the highest quality available is 24-bit 96 kHz FLAC. My guess is that Hachi (vTuber artist) provided Tidal with a CD quality master first, then worked with Apple to provide a hi-res remaster of the same song. Why would the artist intentionally provide a lower-resolution FLAC file to Tidal if she already had the original hi-res FLAC? Just something interesting I’ve noticed. While I can’t tell the difference between the two tracks, I do prefer streaming on AM just knowing it’s most likely a higher quality master.