I have always thought Atkinson was a hack as most of the other reviewers on Stereophile, TAS.
I believe the MQA would lose and there are several reasons why. First, you cannot guarantee where the MQA master is from, if it is even the same one used for a 96/24 FLAC file (this is a HUGE issue for a lot of people who buy and listen to high-res files). Then you have the higher baseline volume that MQA puts into the decode (that is 3 9 db higher and the compression of the overall playback - which is also 3-9 db) - this is why MQA is pushing the streaming area since most use some type of compression system to broadcast the music through anyway. That is quite a bit of change from a system that says to present exactly what the engineers wanted originally to hear from the master.
So much misinformation I don't know where to start. If I had you over my house and you were able to distinguish the MQA sample (played on an MQA DAC) vs. the non-MQA sample (played on a non-MQA DAC) with 100% accuracy (hearing the things you claim to hear in MQA that are so egregious), I'd give you a Benchmark DAC as a prize.
BTW, do these "people" that buy hi-res files lose their minds when they're duped into buying a 16/44 sample that is dumped into a hi-res container? Can they even tell? As for the "HUGE issue" about provenance, the majority of people out there don't know what master version they're listening to regardless of the format.
Peace
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