Okay, after snooping around the logs and transcoding the file to WAV, removing the tags, MP3 and downsampling it to 24/96. The MP3 and the 24/96 downsample works; i.e. plays in Roon. When the original file plays; Roon seems to be seeing it as an MQA stream and not playing because 24/192 is causing an error -
Critical: threadpoolsynchronizationcontext: System.ArgumentException: MQA decoder does 1x->2x but got sample rate 192000
Which both makes me curious and annoyed with the provider and not really able to trust the source.