MQA is literal garbage, so no, Tidal doesn’t.
Qobuz and Deezer do however.
It’s been a long time since the MQA controversy but I remember this was a great video on it: https://www.youtube.com/watch?v=pRjsu9-Vznc
IIRC Tidal basically applies subjective post-processing onto the lossless files and pretends they sound better.