So Naim. If not MQA, what method of Hi-res streaming will you adopt? You have got us to this stage with Tidal it seems strange experiencing the silence. If it is 'No' just say it! You have a new UnitI range to launch and us hi-fi enthusiasts may be waiting for you to make up your mind. I dare say most Naim streamer owners now pay a subscription to Tidal - you have reason to commit. Hi-res is what made me take the plunge into streaming - we are held back by our commitment to the Naim brand.
I was unaware Naim had deecided not to, the general assumption being that they are likely to be evaluating it before deciding. And if I were Naim I would be assessing the sound quality thoroughly, including the effect of artifacts, and not implementing just because it might sound superficially better, or better only in low resolution systems unless there is no detriment to so doing. There does appear to be a possibility that some people perceive MQA as sounding better, while others hear the artifacts, perhaps in much the same way as some people perceive the noise floor modulation by RF in a DAC making a 'brighter' sound as initially superficially being better.
should Naim decide not to implement MQA, you will still be able to stream hi-res from local files (e.g. Downloaded), and from any online streaming services of high res in non-lossy compressed format, such as from Qobuz. The limiting factor for that is the internet speed, which is where MQA will manage to stream a lossy compressed high res with much the same bandwidth as red book, but with slow internet connections even that is not necessarily a viable service.
Of course, some would argue that hi res doesn't (can't) actually sound better than red book, other than due to different mastering, which if true means the trick would be better mastering of red book from the original mastre recordings. I personally do not yet have a definitive view of whether ther reality matches the theory, if only because of that mastering question: I've heard dome hi res sounding better than red book version, and others vice versa.