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@Airhead
MQA is a bit more sophisticated than marketing but it's intended to protect owners rights and allow the end user to ensure they are listening to an authorised source.
They have added a little (marketing) sq boost in so much as MQA knows the difference between the mastering convertors and your MQA dac so it can adjust to give you the same output as the studio dac.
Personally I don't think it's worth worrying about anything over 96/24 and MQA protects the rights owners from streaming services using whatever content they want. With Tidal having lots of artist owners it makes sense they would pursue this.