No. Mastering processes is a part of cutting lacquer. Whether you’re cutting from tape or digital file, analog signal goes through mastering console to amplifiers and finally to cutter head. You need a mastering process even for a previously mastered tape or file.
Mastering also means shining sound or achieving a desired sound for the last 40+ years but during the vinyl era mastering meant basically cutting lacquers that will play without problems. That’s why people who cut lacquers are called mastering engineers.
MOFI doesn’t mention any mastering process while transferring music from tape to dsd or any digital mastering afterwards. So it’s not a mastering process, it’s simply a digital transfer. They do mastering while cutting lacquers.
also when people talk about the golden era, apart from the equipment used then the cutting lacquer part of the mastering process was an art. Now it is probably an algorithm. Difference between a master chef cooking, tasting, correcting and some amateur following a a recipe