Implicit Q-Learning (IQL) is a SOTA offline RL baseline built on expectile regression
L2τ(u)=∣τ−1(u<0)∣u2: for residual
u=r+γQ(s′,a′)−Q(s,a), positive residuals get weight
τ and negative ones
1−τ; with
τ≈0.7–0.9, the update mostly punishes underestimation and nearly ignores overestimation, so Q regresses to an upper quantile of the TD targets.