Really great review Michael. Well balanced and considered.
I like that you touched on how different DACs will cope with MQA. It was always clear to me that MQA will not make all DACs sound alike but some people seem to have got scared by this. The analogue stages will always have a big influence.
Do you have any thoughts on the pace rhythm and timing with MQA? Hardly any reviews cover PRaT for components but I am very sensitive to it. I worry with MQA that the extra processing required will damage the pacing compared to a CD player (still not heard a DAC that can match the pacing of my laser disc player!)