Obviously it will depend on every album and how it was produced and mastered, etc., including how the format version was. This is a given in my mind.
I have had an opportunity to compare directly MQA and DSD from the source. A friend of mine was one of the first artist to endorse and record in DSD. He now is a huge supporter of MQA. He tells me that he still believes DSD, especially DSD512 is the best sounding format. However he really likes and endorses MQA for portables and streaming because of its sound and digital footprint (size).
He has sent me MQA versions of a couple of his albums that I own in DSD. I have directly compared them on my Astell&Kern with my Abyss headphones. The A&K does full MQA unfolding and does DSD up to DSD256. It has both AKM and ESS chips (I prefer the AKM). While the MQA is solid and I would say probably better than 16/44.1, however DSD was far superior in my view. YMMV