@kota1 how do you know that MQA uses the best master? Neil Young didn't seem to think so.
The MQA debate is finally over
There used to be intense debate over the superiority of MQA vs flac and MQA vs non-MQA dacs.
I have listened to both formats through both dacs (Esoteric vs Meridian Ultradac) and to my ears in my system, flac via a non-MQA dac rules.
RIP, MQA.