FLAC 48kHz 24bit MQA 96kHz

FLAC 48kHz 24bit MQA192kHz

In the two examples above I understand 48kHz is what the MQA file is encapsulated in and it is 1 times the value. If it’s 48kHz you get the first unfold to 96kHz ie double the value.

If you have a MQA DAC further unfolding occurs, however, what I don’t understand is what the final values of 96/192kHz are telling us.

In the first example you could say 96kHz is double ie the first unfold so we are just being reminded of that but then this interpretation wouldn’t apply to the second example with 192kHz.

If we were being told the double unfolded value then that wouldn’t make sense with the first example where 96kHz is displayed.

Very simply can anyone explain what the final values of 96/192kHz are telling us above?