I just read basically the computer does the first unfold which would be limited to 24 96 and mqa enabled dac would do the second which could take it as high as 24 192.
Yes that's one way the Tidal app would work on a Windows PC or Mac, but this is an Android-based product. I've asked above for confirmation from NuPrime that the well-known problem of unwanted resampling by the Android OS is bypassed.
As far as I know the Tidal app only bypasses the problem on specific phones like the LG V30, and even then only with MQA tracks for internal playback. On all other devices, even when the Tidal app does appear
to be decoding MQA, in the end the OS resamples everything to 48 kHz. And on all devices including the LG line, CD-quality tracks are resampled as well, as is everything on all devices output via USB.
Currently the only product I know of that can bypass this problem in all cases is the third-party UAPP app. On my phone I use UAPP for both Tidal, Qobuz, DLNA, and local files.