>From my further reading, I think it is incorrect to describe MQA as a
lossy format as is currently understood e.g. MP3 vs FLAC/ALAC.

It would appear that MQA is as much to do about audio timing information
as it is about frequency information? I'm thinking along the lines of
Time Aligned Speakers?

The encoding process seems to mimic the way 20 bit Metadata is embedded
in HDCD CDs and is then turned on via HDCD aware DACs. Thus the ability
to use existing containers FLAC, PCM, etc. Meridian has already
announced an MQA aware DAC - The Meridian Explorer 2 DAC.


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