Thought you may find this post by Doug at SoundStage Magazine interesting.
Doug SoundStage Schneider
Potential high-end audio trend -- with FLAC-based PCM streaming now from Qobuz and Amazon Music HD, I believe there's a new marketing opportunity available for companies that DID NOT adopt MQA into their digital-to-analog converter designs.
For example, in many MQA-compatible DACs, the digital filter is the same for MQA material AND straight PCM material -- but it may not be the best filter for PCM (i.e., what's coming out of Qobuz and Amazon Music HD). Some companies did not take this approach and DO NOT use the MQA filter for everything. But a number of other companies do use it for everything -- and if people start dropping Tidal w/MQA for Qobuz and/or Amazon Music HD with straight FLAC-based PCM, we might see an upsurge in the desire for non-MQA DACs because they perform better.