I have both Qobuz and Tidal-have for years. I wouldn't try to say what sounds universally "best" to someone else- anybody that does that can't possibly know-people have different, individual preferences-I know people who say they prefer Tidal, Qobuz, or Amazon, for that matter and blind tests show that preferences differ. That's no shock, just common sense.
Personally, I find very little difference. I prefer the Qobuz interface, so use it more but I've heard tracks I thought were best on Tidal. That said, I doubt I could tell the difference in a properly conducted blind test. There is also the issue that any kind of SQ test between music services is useless unless you know you have the exact same versions on each service-the same master, etc. Likely why some tracks sound better on one service-some on another.
I suggest anyone choosing between lossless services pay a lot of attention to which interface you like best-that might dictate which service will give you a better experience and that also is subject to individual preference. If you think there is a significant difference in sound quality-listen for yourself. There is no universal "best" only best for you.