I am running Roon Nucleus through an Esoteric N-01 streamer. My FLAC files whether they are 96 kHz /24 bit or 192 kHz/24 bit are all down sampled to 44 kHz/16 bit as displayed in the signal path. An example is shown in the screen shot below. My streamer is supposedly able to handle much higher resolution files than those above but i do not have any files above 192 kHz/24 bits. Any help is appreciated. Thanks.
It doesn’t downsample. The signal path (which analyzes the actual file) says that what it gets at the source is 44/16. The format info on the album page says 96/24 but that’s just a text string.
Do you have Roon Settings > Services > Tidal set to Max?
Make sure you have set max in the Tidal options in the Streaming settings in Roon’s preferences.
Then select versions when looking up the Eye In The Sky album.
Make sure you select the 24/96 version to play. In your screenshot Roon shows that the source is 16/44.1 and not 24/96. So Roon’s description of the album is incorrect. The Source tells you exactly what Roon is receiving.
Then it will hapilly play at 24/96 
Hi there thanks for the pointers. I have done exactly what you said but the result is still the same. I have selected the hi-res album version and played that but roon still only plays 44/16.
Did you select Max from the Tidal settings?
Settings → Services → Tidal
Oh i just did that and problem resolved! Thanks so much!
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Happily listening
Always read and follow hints