The new LG 35 phone sounds like it's downsampling to 48k 16bit

LG did a lot of work to create an audio path that avoids the Android OS mixer for MQA to work. To invoke its MQA you can only do one of two things (currently), as far as I know:

  1. Purchase / download MQA music files to a LG MQA smartphone, then use its native playback facility to play them, see https://www.stereophile.com/content/lg-v30-hi-res-smartphone-mqa
  2. Use Tidal Android app and set quality to Master, see this post: If anyone cares, Tidal Masters are now on mobile

Currently I believe other apps such as Roon do not take advantage of the LG creation. To request this feature, post in this: Roon support for LG V30 MQA output