The auditory recall for humans is about 10sec, so hearing “benefits” over time does not exist, what people generally hear is simple the nuances in the music they missed before, which is why people suggest demoing with songs who know like the back of your hand, it’s also why the headphone burn-in myth exists. If I played the same track 5 times for a group of people and told them I changed something, it’s bound to happen that someone will say they heard a difference.
The only possible benefit (see caveat in below paragraph) for higher than 44.1 is if your DACs digital filter does not perform well enough to filter out the audio above Nyquist, even though even “cheap” DACs usually don’t alter anything below 19kHz.
However, due to how MQA works, if your DAC is MQA compatible and it doesn’t use different filters for the format, then there may be some benefit to going 96kHz. If you look at the Mytek Liberty’s response with 44.1kHz
(for a reference to a good response, see the Chord Qutest
), you see higher aliasing occurring, which may drive your speakers into distorting (same probability with vinyl), depending on how well the tweeter handles high frequency (as well as your pre-amp and amp).
I see no benefit to MQA over lossless PCM, any seeing how most DACs that support MQA also degrades PCM performance (which is one reason why some people may hear a difference going from PCM to MQA on the same DAC), I choose not to get a DAC that supports MQA.