"Designed for at most once, at least once and exactly once message delivery" Exactly once message delivery cannot be guaranteed from a theoretical point of view (if it does exist then the Two Generals Problem can be solved, which has been proven to not have a solution). I don't know how MQTT can get around that, especially in an environment where transient network issues are expected.
Well, there's a confirmation sequence that's basically a three-phase commit.
/s