Here is a link to an informative paper on this. It makes the point, and I agree, that you can only hear the full benefits of MQA if the recording was done in MQA. Otherwise MQA is a simple means to compress data which gets uncompressed by the dac. You also can't hear more than CD Redbook standard of 44.1K 16 bit. There isn't music streaming above that standard that you can hear. The upsampling is a means to put the noise in the inaudible range.
The better "sounding" streamers are about noise reduction or lack of introducing noise into the data. So shielding, multiple power supplies etc. Your DAC does the heavy lifting of filtering noise.. I have the Lumin U2 mini and I am not sure the bluesound node would create an audible difference in the sound if you only use the streamer part of it. Would love to test that someday if I can get one.
Tidal is better for me since it offers two things Qobuz doesn't. First a radio function to find new music based on a song, album, etc. The second thing is you can add a song from anywhere on Tidal to an existing playlist. I could not do that on qobuz because I had to use the Lumin app with Qobuz but can go directly from the Tidal app to the Lumin.

