Roon will resample on Android based on what the system says is the rate it’s runs at…in most cases it’s 48/24 on DAPs it seems to vary somewhat dependant on the manufacturer. My Hiby is anything above 44.1/24 gets downsampled to 44.1/24 , some Fiio users it seems to be content is upsampled to 192/24 so anything goes really. You can’t use Android and get MQA unless you use Tidals app or the mqa content happens to be encoded at the base rate of the DAC, but even then it might be doing something to the bits as you can’t turn on mqa decoder for Android clients but it might pass through if your dap is a decoder and renderer.