I would be willing to give the K-05XD a demo because it has full MQA unfolding and it also plays MQA discs.
MQA has improved significantly since they were called out, a year or so ago and 96khz seems to be the limit of what most recordings are truly mastered in.
Example the Steven Wilson Yes and Jethro Tull re-masters.
So if the price is right I'm sure it could be a contender as a full time DAC and occasional disc spinner.