Real world example:
1. The studio creates a track at 24 bit / 352.8 kHz DXD.
2. The studio uses the MQA process on the track, packaging it as 24 bit / 44.1 kHz.
3. The consumer purchases or streams the 24 bit / 44.1 kHz track.
4. The consumer's playback system decodes and renders the track at 24 bit / 352.8 kHz DXD.
Using the real world example above, the Tidal desktop application, Audirvana, and soon Roon would decode the MQA 24/44.1 distribution file and unpack it to 24/88.2. This file is output from a computer via USB or S/PDIF or even a phone via Lightning or USB on-the-go, to the hardware renderer. For this example, we'll output via USB to an AudioQuest DragonFly. The core decoded file enters the DragonFly at 24/88.2, then expands to the full 24/352.8 kHz resolution of the original studio master file.
Just to be clear
MQA does not have 24 bit resolution
It has 24 bits of data, as the high frequency content is folded down into the last 4-7 bits, this is in terms of streaming
I am unclear if you were to buy a 24/384 MQA master whether that's what u are really getting
Hires website has the same issue, though they have stated that where they know the provenance of the recording that u do get a true high resolution file