I now count 403 MQA albums, so they are building it up.
There is no way on this planet that the difference between MQA and standard CD resolution is anywhere near as marked as say the lift in SQ from Spotify's Ogg Vorbis 320KBps and standard TIDAL CD res.
On an Intel I5-2500K 3.3GHz CPU, playing standard CD res averages about 10% CPU utilisation. MQA averages around 20%. So as you might expect, it doesn't actually require that much in the way of decoding power to decode the MQA stream. I am skeptical that a hardware implementation would be any better. That'll just be running software on a more specialised platform anyway, probably using quite cheap parts to do the decoding as expensive ones just won't be necessary.
In my second system, which I am basing my evaluation on, and which probably performs to your average level system, I find it impossible to tell the difference between MQA and CD res streams. I'm only saying that now as my hearing was back this morning in my right ear with a vengeance, after suffering from an ear infection.
I was skeptical when I read about MQA. What it doesn't seem to have at all is that sort of DSD smoothness that SACD and DSD players seem to exhibit. No bad thing IMHO.
Will do some main system evaluation later.
Until we get there... just let it flow.