Agree with most of what has been said here, other than that from the MQA detractors.
As I understand it, the first MQA unfold corrects for the impulse response of the ADC the engineers used to initially render the analog signal into PCM. That is not trivial or unimportant.
Although my current setup no longer is capable of full MQA decoding, I still generally prefer MQA versions of my favorite tunes where available…