Because roon upsampled it to 88 which is one of the formats that Hegel accepts.
'H95/120/190 only accept these formats - 44.1, 88.2 and 176.4"
In your first example the tidal file was 48 so roon downsampled it to 44 and sent it to the Hegel.
Hegel literally took years to get roon ready and in their struggles obviously came up with this strange way of working. Roon is passing across what the Hegel asks for.