Tidal streams in 16/44.1 except for some MQA tracks in 24/96 with the more costly membership.

I suspect these MQA tracks are mastered with the same dynamic range as a 16 bit track. The only place where a listener can take full advantage of 16 bit dynamic range is in a noiseless environment like an anechoic chamber. And with a true 24 bit resolution, their cochleas would be bleeding.

Yes, the Transformer like other units, has a 24-bit A/D and DAC. But just because both process 24 bits doesn't mean you get a full 144dB dynamic range. At least 7 of those extra bits are padded with zeros. Noise is a killer.

House of the Rising Sone
Out in the mid or far field
Dedicated mid-woofers are over-rated