The Bluesound Node 2 does indeed do full decode of MQA files (I stream them via Tidal HiFi) though you must use the analog outputs from the Node 2 to get it. Odd, but understandable because the MQA decoding has to occur and be converted in one DAC. When the signal arrives at the LS50 Wireless that analog signal gets converted back to digital again but I know it's done well and it sounds incredible. I can't tell a difference between using the analog or digital at the hi-fi store feeding LS50 Wireless with non-MQA files. Perhaps a "golden-ear" person could.
KEF R500, R200C, R100, R50, SVS SB2000 sub, NAD T758v3 AVR, LG UP875 4K BlueRay, Samsung UN55JU6500F 4K LED TV, KEF M500 headphones, Sony CDP-CE500 CD changer. Office: NAD M10, KEF LS50, KEF Kube 10b, Pro-Ject RPM1 TT w/ Ortofon 2M Red. Guest room: Hafler 300 L-R, KEF Reference Model 100 center, KEF iQ10 surrounds, modded M&K V-90 sub, Bluesound Vault 2.