I have given up comparing for now as the files are completely different, at least with the tracks I did attempt to compare. It is not like comparing a cd version with a remastered cd, or comparing the remastered cd with a high resolution track from HD tracks. It is like when I compared my Yes fragile album with the DVD audio when it came out. It was a completely different mix, with certain instruments or frequency bands overemphasized which makes direct comparison irrelevant. When comparing whether you like the original stereo version or the surround version better it is not about whether a particular hi hat strike is more resolved/has more decay or a natural metallic sound.
This is many peoples problem with MQA; the secrecy. What exactly are they doing? What file are they actually encoding to MQA? How do we compare it when we don't know which redbook/original master file was used? I suppose we should just compare the best original master hi res file available to the MQA file to see which we prefer, but again is it just comparing the resolution or the engineer's new take on the mix? I haven't done too much research into this.
The whole Roon/Tidal immersion has made me a lazy audiophile. I sit and browse tracks on the laptop and play them without too much critical thought. This has been only about a month for me with this setup. Is this good or bad? I am enjoying music more, and listening less critically. Roon/Tidal and upsampling to DSD makes it smoother compared to the Linn player or computer files through JRiver to the DAC, but also seems to provide less separation and less dynamics than before.
Maybe in time I will feel inclined to give some serious comparisons to the files, but I also have not put in these other opamps in these hypex amps I have, or adjusted the filter modules in my electronic crossover. Maybe over the Xmas break, but for now I am enjoying being lazy...
edit: I never really did answer your question: No I haven't listened to a fully decoded MQA file yet. exaSound says it is in the works for their player/DAC to have this capability in a future update; don't know if this is next month or next year, or maybe they will change their mind if the license fee is too cost prohibitive. ??