I had Tidal during the MQA days and enjoyed it. MQA typically sounded better but that's what encoding etc. was geared for. Right? The initial file, the software in your DAC. Now that it's FLAC it does sound different and I realize MQA was not as titled or claimed "master quality" but did have some type of manipulation that made it sound pleasant. Unless you had two separate music files from a HD I don't believe there could be a true A/B comparison between MQA and non-MQA. I don't think the actual sound quality killed MQA as much as the negative backlash, politics.
So many variables whether high res streaming sounds better than 44.1k. As mentioned the original recording is where you start. I don't care how high the res goes Rush isn't sounded that great, good music, just not typically recorded well. If you don't agree Moving Pictures everyone thinks is so great SQ, no, go back and listen to Caress of Steel, much better. Probably due to less compression on COS. I do find the 44.1k better in many instances mostly with Rock and Pop, maybe do to poor remastering. There are some high res that sounds great, much better than 44.1k that I've found mostly in Jazz recordings, even older ones.
When streaming in general 44.1k sound more close and thicker, higher res, especially 192k sounds back further and thinner. Anyone else get that? When available my sweet spot is usually 96k unless as mentioned before the 44.1k is just still better.
To me MQA made melodies easier to follow and vocals more natural, my guess is they may have been going for a more analog type sound. Highs by comparison was a bit more rolled off yet smoothed. It was nice to have the choice. Another way to say it MQA was going for a less digital sound.