As of this morning Tidal is giving access to MQA encoded material for their HiFi-customers. I actually didn't think i'll see the day!
I dont know if it's available for all markets yet though...
Material so far limited, but som nice xamples;
The Eagles, Beyoncé etc
And a very nice album for you all:
Sturgill Simpson - A Sailor's Guide To Earth
The MQA material seem to be available in Roon too, even if Roon does not say explicitly that it's MQA (it identifies MQA material in your local library, but not yet from Tidal)
It is displayed as 24bit 44.1 Khz though if you look at the source info.