
Master Quality Authenticated (MQA) is a proprietary  audio format.
It has been  developed by Meridian Audio and launched in 2014.
Later MQA become an independent company.
In april 2023 MQA went into administration. This is the Britsch equivalent of Chapter 11.
In september 2023 Lenbrook (NAD, PSB, Bluesound) announces the acquisition of MQA.
They paid a mere £100,000.
TIDAL announced to replace MQA with FLAC.
In july 2024 TIDAL dropped MQA completely.
In June 2024 Lenbrook announced a new streaming services by HDTracks using MQA and AIRIA (a scalable codec).
MQA does three things.
There is a digital watermark in the audio.
The manufacturer of your DAC has to  buy a MQA licence allowing the DAC to detect the watermark.
    On detection, the DAC will  the MQA precribed filters and do oversampling.
It compresses Highres audio into a 24 bit /  44.1 or 48 kHz PCM format.
    As the  result is PCM, it can be treated like any PCM format.
    It can be  contained in any lossless format like WAV, FLAC, ALAC, etc.
    The lossy  compression is rather complex.
  

  The frequencies in excess of 44/48 are compressed and stored below bit 17.
As a conseqiuence you won’t have the original 24 bit dynamic range.
The result  is a 24 /44.1 or 48 kHz PCM audio file.
    This can be  played on any DAC with any media player supporting the 24 bit format.
The clever thing is that all what is stored below bit 16 appears as random noise.
To expand it  to the original sample rate, a decoder is needed.
    This can be  implemented in software (media player) and/or in hardware (streamers).
Software is limited to  what is called the first unfolding ( 88 / 96 kHz).
    Only hardware not having a digital out is allowed to do the second unfolding (> 96 kHz).
  
Obvious you need a MQA enabled DAC to get the full result.
The other  claim is that MQA can compensate for time-domain errors of both the AD  converter used to make the recording and the DA converter used for playback.
    This means  that a DAC must be equipped with some additional hardware processing the audio  and applying a specific algorithm tailor made for this specific DAC.
    It implies  that for each revision of the DAC, this as to be done anew.
The biggest  advantage of MQA is probably the substantial compression of Highres.
    If you run a  streaming audio service like TIDAL, Qobuz, etc.   it saves dramatically on bandwidth compared with streaming Hires in its  original size.
The downside is of course as it is a proprietary protocol; somebody has to pay the license.
In the end this of course will be you.
As with all new  technologies, weird problems do occur.
    TDCatTech found a   gap in the frequency spectrum.  
  
  
MQA claims to be a  lossy format saving bandwidth by throwing away data while maintaining  perceptual transparency.
    Exactly the same claim  as made by MP3.
    So MQA is highres MP3!    
Master Quality Annihilated.