As can be seen from your signal path, Roon is sending the unprocessed MQA FLAC stream to your Ropieee device where it is sent via USB to some Gustard device. The full decoding happens on the Gustard device(s). You may want to consult the manual or ask Gustard support about what is or should be shown on its display when (properly?) processing MQA.
I am pretty sure that display on the DAC is incorrect. It shouldn’t be showing the 88.2 rate as a properly certified MQA DAC. It should be showing MQA related information and not raw bit rates.
I’m not finding any. I should explain that I no longer subscribe to Tidal premium, for some reason I’m still able to stream some albums still as MQA, mostly ones that I had saved in my library prior to downgrading my Tidal subscription.
It is what the DAC displays that concerns me. But MQA and the target resolution is what should be displayed. That isn’t what the above photo’s posted by the OP appear to show.
What the photos imply is that the U18 interface (XMOS XU216) does the unfold to 88.2 kHz (PCM 88.2 kHz out) and sends that to the A22 DAC via I2S (PCM 88.2 kHz in).
Note: What the manufacturer support writes about MQA capabilities of this DAC …
The lights on my Meridian Prime indicate MQA and properly indicate if 44.1/48 (1X) or 88.2/96 (2X) or 176.4/192 (4X). This is with Roon MQA decoding turned off. Playing through RPi4 Roon bridge to DAC.
So, Roon thinks it is talking to a DAC but is actually talking to a digital to digital interface which shouldn’t be MQA compliant. Even if it is, the DAC is only MQA via its USB input.