To answer your question requires me to perhaps provide some credentials of hearing acuity.
A few years ago I was interested in an amplifier made by a famous Australian amplifier manufacturer in Victoria who specifically designs transistor amplifiers to sound like a valve amp. I went to his house for an audition. He started out by playing me some music on his lowest price amplifier. I said, its nice, but I can hear the second order distortion. It sounds a lot like a valve amp. Its not my cup of tea. He then plugged in his more expensive model and we had a listen, and I said, that's better, but I can still hear that second order distortion. So, he put on his most expensive amplifier and it did have much lower audible second order distortion, so I took that one home for a “home demo”. In a week he rang me to ask what I thought, and I told him that though I thought it was the best of the lot, with an obviously clean signal path, the second order distortion was still too high for my liking and I preferred my existing amplifier because of its lower audible distortion.
He told me that I was pretty much the only person he knew who was able to pick it out, and hear the difference in distortion between amplifiers.
I recently obtained a linear tracking turntable. Fortunately it uses a Audio Technica cartridge which allowed me to install my AT150Mlx stylus onto the P-mount cartridge. I had a listen and was immediately pleased to hear a marked noticeable reduction in tracing distortion which had always annoyed me with pivoting tonearms.
What I hear with a pivoting tonearm is a change in the distortion spectrum as the pivoting tonearm traverses the playing area of the record. The best way for me to describe it is to say that the tone of instruments change throughout a side. Its probably most noticeable with high hats, but violins suffer from it too. Second order distortion also blunts the attack of the high hat, and second order distortion seems to spread out the sound and slow the attack. You'll have to forgive my use of language here because English has very few words to accurately describe sound. There is a “creamyness” to second order distortion which is audible to me. To explain, low distortion is like drinking clean fresh water, and second order distortion is like drinking pouring cream.
I do apologise for this flowery language but I'm struggling to convey in a meaningful way what I hear, only that I hear it, and its obvious to me.
When I listed to the first track on the 2L website I listened through one speaker only. I was using a professional USB DAC. I listened to the 16/44 version and heard the violin sounding prominent, I heard the bow on the strings, and extended high frequencies, and the female vocalist was clear and prominent. When I then listened to the same track which was encoded with MQA I heard a perceived lessening of amplitude of the high frequencies, it sounded like someone had used EQ to lower the highs. Weird!. I then noticed that the violin seemed also like it had sunk into the mix, and the attack on the violin was no longer present - no bow on string sound. I then listened to the non-MQA high res version and found that it sounded much closer to the 44/16 version than the MQA version. My preference was for either version not encoded with MQA. Things that are audible to me with MQA is a change of tone, a change of attack, and inexplicable perception of a softening of the mid and top end, and all of this together gave me a strong perception of a huge loss in clarity and involvement with the music.
The files @rmpfyf gave me dont have exactly the same effect, with his minimum phase file I found a slight dulling of attack, and an excessively soft presentation to the mid and highs, and there was a creaminess to the female vocal. I suppose I could say it sounded a bit smeared, however his files didn't exactly lose the clarity in the same way I perceived the MQA files to have lost clarity.
I can imagine that some people would subjectively enjoy the minimum phase file sent to me by @rmpfyf but the obvious loss of cleanliness and clarity is too much for me to enjoy. I much preferred the 44.1 file.
I hope this reply gives you some insight into how I hear things.