Interesting , in the world of psychoacoustical encoding aac/mp3 ... , I'm not sure you can objectively measure what sounds best to the human ear;
would science pick aac over mp3 ? equally netflix optmising encoding of the parts of the image that are human faces improves people perceptions
I had coincidentally (other tidal thread in hifi) read this blog on a human experiment setup
http://archimago.blogspot.com/2017/09/mqa-core-vs-hi-res-blind-test-part-ii.html#more
which is ambivolent on whether mqa is better;
I am, however looking for a quobuz high def audio trial when my tidal trial finishes.