From a technical pov MQA is quite some junk, but people like all kinds of distortions so why not make a buck on selling this junk.
https://audiophilestyle.com/ca/reviews/mqa-a-review-of-controversies-concerns-and-cautions-r701/
https://audiophilestyle.com/ca/reviews/mqa-a-review-of-controversies-concerns-and-cautions-r701/