In that case, let me spell them out. The main one is about the focus on a small, trivial part of the code (basically writing the bytes that constitute the audio data into a memory buffer that then gets handed to the Windows WASAPI layers), while ignoring all the other code and processing in the audio data path of the OS.
Nothing factual here - just your opinion about what you consider is important in computer audio processing. Your claims about the importance of the various processes involved in computer audio processing is simplistic & not based on any empirical evidence that I know of. If you have any such evidence please present it to change this from just your opinion into something more factually based
Another concern is the development metodology - software development by trial and error usually only works for trivial pieces of code implementing well-understood and easily verifiable tasks, and usually require very solid regression test methods. In this case, the only verification mechanism seems to be subjective listening that doesn't really allow for quantifying the correlation between changes in code and actual changes in sound quality.
I see nothing wrong with his guided methodology with some trial & error when the end product of the software is the sound. It can be immediately validated (let's not get into blind tests, please). The correlation between code changes & sound is the area under investigation. As I said already both assumptions & correlations require the accumulation of many examples before beginning to address this. The desire to rush into assumption/theory/correlation is a commonly repeated mistake & something you seem to want to repeat.
By the way, does MQN take over the whole computer/OS, or are there other processes running at the same time as MQN (leading to unpredictable performance)?
No, it doesn't take over the whole CPU or OS - it is solely resident on a single core of dual or quad core CPU.
All your theories & premises are muted by listening to MQN, if you bothered to do so. Then you would have a more balanced view of what actually works & what are incorrect premises. Until you do this you are just repeating the usual pseudo-technical guesses/premises about what is important in the SQ of computer audio processing