Meridian Audio's new... sub-format called MQA.
Reply #20 –
AFAICT they're proposing what most people would call non-ideal downconversion. Compared to what's normally done, they are radically shortening the anti-alias / anti-image filters, which means these filters now allow some aliasing and introduce some time-invariance to the sampling. The benefit they claim is that it allows them to shorten the impulse response dramatically. Because of the first two effects, you "have" to use a higher sampling rate than CD, otherwise you would get some nasty aliasing in the audible band. They claim to ensure it's below the noise floor.
So it seems it all comes down again to eliminate ringing. I wonder if this ringing only is used because this impulse response picture meanwhile is that strong manifested it must be the holy grail.