I'd like to point out that this article is more than 7 months old, and doesn't take into account the introduction of software decoding by the Tidal Desktop app (I've added to your post to bring it up to speed with the times).
Besides that, Michael Lavorgna doesn't say anything that I haven't already said. An MQA file in it's 24/44 or 24/48 container can still be read by a non-MQA DAC, but it's not going to be decoded to its full encoded sample rate (88.2 or 96k). In other words, an undecoded MQA file is just another 24 bit audio file, much like those for sale @ hdtracks.com and other sites.