I have this player and I love it.
I got mine "on a BIG sale", for "only" $899, I think, about 6 months ago. Oh, well. I just have to remind myself that I've been able to enjoy it for that period of time so I don't resent the fact that I did not know it would show up on Massdrop, for so much less.
I connect my Focal Utopia headphones and lose myself in the spectacular sound of this glorious combination.
One important point that is that, although the specs only indicate it will work with "up to 200gb micro SD card", I started off with a 256gb micro SD card, which worked fine. I filled that up, however, and swapped it out for a 400gb micro SD card, which also works fine with it.
I have a 512gb microSD card in my tablet, but I have not tried it in my Opus #2 simply because I am nowhere near filling the 400gb, yet, in the Opus #2.
I have seen threads indicating that you can upload Tidal and/or Qobuz, but I have never tried.
In theory, if it can run Tidal, it should work with MQA files, using Tidal, because the Android Tidal app uses software decoding of MQA files, upconverting them to 192k 24-bit prior to sending them to an external DAC. Similarly, it "should" allow downloading and offline playback, but, as I indicated, I have not bothered to do this. MQA is a "lossy" format, so my snobbish nature still prefers uncompressed FLAC. Even if I can't confidently hear the difference. Just "knowing" that it is a "lossy" compression tends to make me analyze what I am hearing, rather than simply enjoying the music. It's purely psychological (a.k.a. "just plain nuts")