From my understanding based on technology MQA applies.

1. Hi-Res down-mixed to 24/44.1-48
2. With decoder flags for filter and DSP from AD to DA
3. Up-mixing to 88.2-96 through software layer or 176.4-192 with hardware layer too
4. Up-mixing will re-construct signal based on profile stored in AD and DA flags

The major advantage of MQA technology is you identify which AD used on recording and MQA DAC will construct 2-4X sample rate to match with DA part. It’s quite good technology to deliver more reliable analogue sound through streaming effortlessly.

There’s method to archive better sound with purist waveform but it will never be easier. MQA should work well for most non-purist audiophiles for time being since some purist audiophiles don’t want to get involved with DSP no matter what.