I don‘t know. I am no expert in HIRES. I just enjoy my music.
I saw in past threads that this was a bug and it should have been fixed, but it is not true.
Tidal tracks at 96KHZ or 192KHZ are played at 44.1KHZ (see examples below).
I tried both with Tidal app and Audirvana and I can confirm that the behaviour in Roon is wrong.
It is being fixed! When it is good to go there will be an update.
I am listening to a tidal Flac track listed as

but if I look at at the the signal path it shows





