I used to work for Lear corp, they had a fat deal with JLR to develop / mass produce an amplifier with 1000+ electric components (5xdual-core Sharc included).
MQA software with 192kHz samplerate & audio software processors was included. People of MQA surely have pointy ears like mr Spock.
One of our sw architects invited people of MQA in front of a fancy listening setup for speaker quality. Hearing tests with the same speaker set, one with crappy thin copper cables, the other with heavy 6mm2 cables. The people from MQA found the former setup sounding the best.
The thing with audio perception is, its like wine tasting, the quality depends on the setting, the people around you and your current mood.
I like video algo's much better, at least you can see the difference.