First, Harvey is not be taken seriously. He’ll say anything to get attention.
Second, if you take an 192/24 PCM file encode it in MQA than decode it and it sounds better than playing the original PCM, you must have applied some form of digital processing beyond just encoding / decoding the original. Whatever you did to it can be implemented in a DAC that uses PCM as input, not MQA. You just apply the MQA encoding / decoding magic in the DAC as part of the D/A conversion technique (much like directstream converts PCM to DSD). So if indeed MQA encoding / decoding makes PCM (and DSD sources) sound better than the original, this is tantamount to saying Meridian has found a way to improve the D/A conversion process of PCM (and DSD) source material.
I’m a huge sceptic, but even if true, this would just be an innovation in D/A conversion, using an intermediate conversion to MQA.