I went to my preferred A/V dealer today, where I've bought all my KEF, SVS and Bluesound stuff. I wanted to see if they had any MQA files with matching "CD quality" (16/44.1) files to demo on one of the Bluesound fed systems. They did. Curiously, they had a pair of KEF R300 set up, Bluesound Vault 2 feeding a Plinius amp out to the speakers.
The difference was definitely there. I would not say it's as profound as going from a Pioneer bookshelf speaker to a B&W800D3. It's subtle but with that setup did give the music a slightly more pleasing sound. Playing Van Morrison's "Moondance" and The Doors "Rider On The Storm." We also tested against 24/96 tracks and the difference was still there. It's REALLY hard for me to describe, I apologize for not being good at this. The highs were less "scratchy" though more detailed. Vocals were just clearer in every way but really noticeable in being devoid of all traces of sibilance. There was more separation of things, from soundstage imaging to drums and cymbals just sounding a little more "in the room."
I can't wait to hear this on my own system. The good fellow did say that Tidal is apparently still in the midst of ironing out licensing with a dozen or so countries where they do business and should have it in "a month or three." We'll see.
KEF R500, R200C, R100, R50, SVS SB2000 sub, NAD T758v3 AVR, Pro-Ject RPM1 TT w/ Ortofon 2M Red, Bluesound Vault2, LG UP875 4K BlueRay, Samsung UN55JU6500F 4K LED TV, KEF M500 headphones, Sony CDP-CE500 CD changer. Desktop: NAD M10, KEF LS50, KEF Kube 10b. Guest room: Hafler 200 L-R, KEF reference Model 100 center, KEF iQ10 surrounds, M&K V-90 sub.