Yes, in fact they do.
I have a couple of MQA CDs which contain 44.1/16 tracks that read as standard redbook tracks. However, when ripped, MQATagRestored, and streamed to the dCS system, they MQA render to various upsampled rates, and not necessarily the maximum rate supported by the DAC; for example, Rebecca Pidgeon’s “The Raven” MQA CD renders to 176.4/24, whereas Oscar Peterson Trio’s “We Get Request” MQA CD renders to 352.8/24.