MQA file can still play through non-MQA DAC as 44.1kHz/16bit, or do 1st unfold to 48Khz/24bit (on PC). If you have a MQA capable DAC, you can either let DAC to do both unfold (to 96kHz/24bid) or let PC do 1st unfold and let DAC to the 2nd. I prefrer direct wired (no Wifi, No blue tooth)