Qobuz vs. Tidal

[audio_engr]

Consider an Album "X" that is available on Qobuz & Tidal - both are 16-bit / 44.1kHz ... 

1. In your opinion, which X sounds better ?  Qobuz or Tidal ( apologies that it may sound silly but I would like opinions here ) 

2. Do you upsample this 16-bit/44.1 using Roon to say 24-bit / 192 ?

[Axel]

You might find the link below interesting. I don’t necessarily agree or disagree with the conclusions, so don’t shoot the messenger.
http://secure.campaigner.com/csb/Public/...j9-fdfhmv9