MQA: A Review of controversies, concerns, and cautions
https://www.computeraudiophile.com/ca/reviews/mqa-a-review-of-controversies-concerns-and-cautions-r7...
P.S.:
"Editor's Note 1: MQA ltd was sent a copy of this article several days prior to the scheduled publication date. The company requested a phone conversation, which took place earlier this week. MQA was encouraged to write a response for inclusion with the article below, but it respectfully decline to submit a formal response.
Editor's Note 2: The author of this article is writing under a pseudonym. While he is unknown to the readers, his identity has been verified by Computer Audiophile. He has no vested interest in the audio business, other than being a consumer of music.
Editor's Note 3: The technical assertions made in this article have been thoroughly checked by independent engineers, both in and out of the audio industry. To the best of our knowledge everything technical in this article is factually correct and may be duplicated at any time by anyone with the requisite skills."
- Chris Connaker