I find that telling the difference between 16/44 and higher-res versions is sometimes difficult. I find it to be highly recording dependent.
Context
My current main audio system is outlined at "My Current Audio Systems" thread. As you can see, I currently use the Dutch & Dutch 8c speakers in my main system. Those who know those speakers will will know that these active speakers contain their own DACs which,, while they will accept PCM inputs up through 24/192, convert all digital inputs to 24/48. The speakers also do not accept DSD streams. Thus, you may say, my take on this topic is invalid on its face since my current speakers don't allow me to hear the full benefits of 24/88, 24/96, 24/192 PCM recordings or any sort of DSD recordings or DSD resampling.
But prior to my recent acquisition of the D&D speakers, I was feeding the analog output of my Lumin X1 streamer through a pair of Benchmark AHB2 amps to Gradient 1.4 speakers, and before that into Harbeth M40.2 speakers. Via the Gradient 1.4 speakers especially I did extensive experiments comparing the native resolution of all programs with upsampled or resampled versions. The upsampling/resampling was done with either the Lumin X1 or Roon through my Roon Nucleus+. I compared the quality of upsampling/resampling of the same type done by the X1 or via Roon. I compared various levels of PCM upsampling with both the X1 and Roon. I compared PCM upsampling with DSD resampling at various levels of resampling up through DSD 512 since the X1 handles such DSD 512 signals natively. I tried all the various options Roon gives for DSD resampling.
I also compared in native format (not upsampled or resampled) the MQA versions of recordings available through Tidal with the High Resolution versions available through Qobuz. I further compared the CD Redbook versions of the same recordings on Tidal with the MQA versions and the CD Redbook version on Qobuz with the High Resolution version on Qobuz. Keep in mind that the Lumin X1, from its analog outputs does full MQA unfolding and rendering.
Results as to Upsampling/Resampling
A rather consistent pattern emerged as to upsampling and resampling. In most cases upsampling/resampling done to any particular level via Roon bested that done by the Lumin X1. Via Roon the highest level of PCM upsampling/resampling, 24/768, and the highest level of DSD resampling, DSD 512, sounded best of all the upsampling/resampling options available via Roon and the DSD 512 sounded better than PCM 24/768. There were also certain DSD 512 options provided by Roon which, if engaged, further improved what DSD 512 sounded like.
My considerable sighted experimentation with applying these processes at the playback end through my Lumin X1 and Roon suggests to me that these processes do indeed change the sonics, usually in terms of an apparent enlargement of space and spreading out of images within that space, together with a concomitant shift of tonal center toward the high frequencies. The higher the level of PCM or DSD upsampling/resampling, the more extreme these effects become. I'm using "extreme" here as a relative term; the effects are subtle compared, just for example, to the sonic differences between two different models of excellent phono cartridges used in the same tonearm on the same turntable. Still, while you may or may not like the overall effect of such processing, I think most who have experimented with this sort of thing would acknowledge that such processing does indeed make sonic differences.
I liked the spatial changes in many cases. Sometimes things got a little too "pulled apart," but by an large a bigger space was preferable. What I did not generally like was the shift of the tonal center of recordings toward the higher frequencies. Most recordings are balanced too brightly to begin with, I find, compared to the sound of real acoustic instruments as heard from a favorable concert hall position. While some listeners may interpret this tonal shift as added clarity or transparency, I came to hear any increase in apparent clarity as merely the result of the tonal shift toward the treble.
Thus, eventually I began reverting to listening to most material at its native resolution. Native resolution sounds more relaxing and naturally, not hyped. The one exception to this is for low-resolution internet radio programs. For those, I often find that the resampling Roon automatically does of 16/44 signals to a 24/48 level adds openness wiithout affecting the tonal center too much. But even with internet radio program, I find there often are tradeoffs between the native 16/44 provided by the Lumin X1 radio station and the Roon 24/48 radio station.
Results as to Tidal MQA vs. Qobuz High Resolution
In short, the results of such comparisons are highly recording dependent and inconclusive. Roon allows easy A/B comparison of the Tidal MQA and Qobuz Hi Res versions with only a few seconds delay. I don't do any intentional blind tests.
I have no reason to believe either one sounds better. As you know, some powers that be in audio came out quite strongly for how much better MQA sounded than anything else. Others believed otherwise. That controversy seems to have receded into the background these days since folks can more easily compare the two since Qobuz Hi Res came on the scene.
I don't hear one as truly superior to the other, but I do find the two often sound quite different from each other. This was true when I was listening to the Lumin X1 doing full MQA decoding/unfolding and equally true now that I only hear the first unfold via Lumin or Roon into the non-MQA DACs of the Dutch & Dutch 8c speakers.
There does seem to be a general pattern in such comparisons. The Tidal MQA versions generally sound a bit "softer" and easier on the ears while at the same time often resolving bass and midrange details in a more natural way. On the other hand, the top two octaves of information from the Qobuz High Res version is usually more resolved, filligreed, and just sounds more extended without sounding bright. More inner detail is apparent without any overt change in tonal balance. Bass has more drive/punch. I can well understand how different listeners could hear these differences as better or worse, but most often I just hear the presentations as different.
[Continued below]
Context
My current main audio system is outlined at "My Current Audio Systems" thread. As you can see, I currently use the Dutch & Dutch 8c speakers in my main system. Those who know those speakers will will know that these active speakers contain their own DACs which,, while they will accept PCM inputs up through 24/192, convert all digital inputs to 24/48. The speakers also do not accept DSD streams. Thus, you may say, my take on this topic is invalid on its face since my current speakers don't allow me to hear the full benefits of 24/88, 24/96, 24/192 PCM recordings or any sort of DSD recordings or DSD resampling.
But prior to my recent acquisition of the D&D speakers, I was feeding the analog output of my Lumin X1 streamer through a pair of Benchmark AHB2 amps to Gradient 1.4 speakers, and before that into Harbeth M40.2 speakers. Via the Gradient 1.4 speakers especially I did extensive experiments comparing the native resolution of all programs with upsampled or resampled versions. The upsampling/resampling was done with either the Lumin X1 or Roon through my Roon Nucleus+. I compared the quality of upsampling/resampling of the same type done by the X1 or via Roon. I compared various levels of PCM upsampling with both the X1 and Roon. I compared PCM upsampling with DSD resampling at various levels of resampling up through DSD 512 since the X1 handles such DSD 512 signals natively. I tried all the various options Roon gives for DSD resampling.
I also compared in native format (not upsampled or resampled) the MQA versions of recordings available through Tidal with the High Resolution versions available through Qobuz. I further compared the CD Redbook versions of the same recordings on Tidal with the MQA versions and the CD Redbook version on Qobuz with the High Resolution version on Qobuz. Keep in mind that the Lumin X1, from its analog outputs does full MQA unfolding and rendering.
Results as to Upsampling/Resampling
A rather consistent pattern emerged as to upsampling and resampling. In most cases upsampling/resampling done to any particular level via Roon bested that done by the Lumin X1. Via Roon the highest level of PCM upsampling/resampling, 24/768, and the highest level of DSD resampling, DSD 512, sounded best of all the upsampling/resampling options available via Roon and the DSD 512 sounded better than PCM 24/768. There were also certain DSD 512 options provided by Roon which, if engaged, further improved what DSD 512 sounded like.
My considerable sighted experimentation with applying these processes at the playback end through my Lumin X1 and Roon suggests to me that these processes do indeed change the sonics, usually in terms of an apparent enlargement of space and spreading out of images within that space, together with a concomitant shift of tonal center toward the high frequencies. The higher the level of PCM or DSD upsampling/resampling, the more extreme these effects become. I'm using "extreme" here as a relative term; the effects are subtle compared, just for example, to the sonic differences between two different models of excellent phono cartridges used in the same tonearm on the same turntable. Still, while you may or may not like the overall effect of such processing, I think most who have experimented with this sort of thing would acknowledge that such processing does indeed make sonic differences.
I liked the spatial changes in many cases. Sometimes things got a little too "pulled apart," but by an large a bigger space was preferable. What I did not generally like was the shift of the tonal center of recordings toward the higher frequencies. Most recordings are balanced too brightly to begin with, I find, compared to the sound of real acoustic instruments as heard from a favorable concert hall position. While some listeners may interpret this tonal shift as added clarity or transparency, I came to hear any increase in apparent clarity as merely the result of the tonal shift toward the treble.
Thus, eventually I began reverting to listening to most material at its native resolution. Native resolution sounds more relaxing and naturally, not hyped. The one exception to this is for low-resolution internet radio programs. For those, I often find that the resampling Roon automatically does of 16/44 signals to a 24/48 level adds openness wiithout affecting the tonal center too much. But even with internet radio program, I find there often are tradeoffs between the native 16/44 provided by the Lumin X1 radio station and the Roon 24/48 radio station.
Results as to Tidal MQA vs. Qobuz High Resolution
In short, the results of such comparisons are highly recording dependent and inconclusive. Roon allows easy A/B comparison of the Tidal MQA and Qobuz Hi Res versions with only a few seconds delay. I don't do any intentional blind tests.
I have no reason to believe either one sounds better. As you know, some powers that be in audio came out quite strongly for how much better MQA sounded than anything else. Others believed otherwise. That controversy seems to have receded into the background these days since folks can more easily compare the two since Qobuz Hi Res came on the scene.
I don't hear one as truly superior to the other, but I do find the two often sound quite different from each other. This was true when I was listening to the Lumin X1 doing full MQA decoding/unfolding and equally true now that I only hear the first unfold via Lumin or Roon into the non-MQA DACs of the Dutch & Dutch 8c speakers.
There does seem to be a general pattern in such comparisons. The Tidal MQA versions generally sound a bit "softer" and easier on the ears while at the same time often resolving bass and midrange details in a more natural way. On the other hand, the top two octaves of information from the Qobuz High Res version is usually more resolved, filligreed, and just sounds more extended without sounding bright. More inner detail is apparent without any overt change in tonal balance. Bass has more drive/punch. I can well understand how different listeners could hear these differences as better or worse, but most often I just hear the presentations as different.
[Continued below]