Tidal fraudulently sells lossy upscaled music as HI-RES FLACs (2018)
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I'm not a huge fan of Tidal's "master quality" MQAs though, which I don't think are actually lossless even though they're advertised heavily as being the original master quality. (MQA stands for master quality authenticated, and the MQA site is full of technobabble about folding the file to make it smaller (10% the size!) and then unfolding it one, two, or three times depending on your equipment, etc). (https://www.mqa.co.uk/how-it-works)
I have never once been able to reliably identify FLAC vs 320kbps MP3.