Keep in mind that MQA only captures sound up to near ultrasonics. Everything above say 40Khz is discarded - not a bad thing as there is no musically related information there, just recorded noise.
However, in a bit of a gimmick, MQA instructs to DAC to upsample the unfolded file back to the original sampling rate. This last step is largely symbolic.
However, in a bit of a gimmick, MQA instructs to DAC to upsample the unfolded file back to the original sampling rate. This last step is largely symbolic.