I don't know about all that Lumin/Berkely stuff, but I found comparing a Tidal 16 bit /44 kHz track vs. the MQA 24 bit/48 kHz quite interesting. Song used was Talking Heads Once in a Lifetime.
First the MQA track was recorded at a lower volume, so I attempted to adjust volume by ear, but it is not that simple because different instruments are louder than others from track to track. i.e.: it is remixed! It is not the same track. Therefore using a db meter to match volume is pointless.
I find it impossible to try to evaluate the higher resolution. The non-MQA track sounds louder because the bass and drums are mixed at a higher level. Whereas the MQA track the cowbell is MUCH more prominent so the cymbals are more recessed. Would this give the impression of higher resolution? "oh, listen to the cowbell now with MQA!" As well the vocals have more echo in them with the non MQA track. I think I like the non MQA version better; more bass and drums. What I don't know is if they remixed the MQA version, or if it the regular album that was remixed; I am assuming the latter as the regular album has bonus tracks.
So why didn't they "MQA" the album with the bonus tracks?
Anyone else interested in A/B ing this song on their setup?