No it is not. Whataboutism tries to shift topic to some other thing. Apple's conduct here is not some other thing. They have used their "format" (OS) to take away choice from you and to tax every developer for software distribution on their device unlike previous practice (on Windows, Linux, MacOS) to have none of that. This is what you claim with MQA, right? That you are not a user of high-res audio but fear that it would take over the world as far as baseline lossless audio as well. And charge everyone. Well, Apple has done that but you don't seem to want to go there. That tells me you have an emotional need to fight MQA and not any kind of principled reason to go after it.Apple's business practices have nothing to do with MQA. This is whataboutism.
Indeed, same thing is said about whataboutism as I explained above. From the wiki: https://en.wikipedia.org/wiki/Whataboutism
"Some commentators have defended the usage of whataboutism and tu quoque in certain contexts. Whataboutism can provide necessary context into whether or not a particular line of critique is relevant or fair. "
You fail the bolded section if you are OK with Apple, Blu-ray, Netflix, heck the entire scheme Tidal uses to for subscription business.