In Volumio’s UI, I think that if your DAC doesn’t support MQA then it won’t matter if the MQA switch in Settings is turned on or off. I may be wrong, but I think the toggle just indicates wether or not to pass these file as they are to the DAC, as Volumio doesn’t do any decoding of it itself.
And yes, it isn’t a DAC issue. What you mention, considering the linked Google Sheets, seems closer to another post here: https://community.volumio.com/t/tidal-hi-res-flac-available-now/