It is rarely if ever "upsampling in disguise". Whatever MQA's faults, that isn't one. If an original is 24/44.1, or 24/48, or 24/96, then the decoded MQA will be the same, with the same frequency spectral content as the original. With 24/192, it is somewhat less clear, but it still isn't "upsampling in disguise". IMHO, it is a "scam" only in the sense that it is unnecessary and proprietary, when it is likely that anything positive it brings to sound quality can and probably should be open-source.Can you explain us what is technically "upsampling in disguise"?