I really can't find why MQA betters timing and other things. How i read it it simply is a streaming format that keeps bit depth and HF content needed for what HiRes is touted. So for a bitrate of 1MBit/s it may store bits 1-13 lossless and peels away HF content that is of no use. So PCM 24/192 in -> 13-24/96-XXX out. There are lossy processes at work. Maybe correction files can restore the original. One problem it claims to solve is that recent lossy codecs are questioned to introduce problems with ringing of the filters near the audible band. Meridian uses filters that don't have these problems. I may be wrong but i saw no exact explanation of Meridian themself yet but some hyped listening. In the end you should simply get the 24/192 original when HighBitrate makes one happy.
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