This is not my experience. First off, when quality is set to Max, Tidal will set the sample rate of the source material, which can be 44.1kHz, 48kHz, 88.2kHz, 96kHz, 176.4kHz or 192kHz (all these sample rates are currently available in the Tidal library - I have several 'liked' songs and albums that use each of them).
Make sure Tidal is configured to use PO100 2024 and have the Exclusive mode toggle turned on. On Windows, these settings tends to not be sticky (particularly if you mess with the cables, connect PO100 on and off all the time). I noticed that I need to re-set these when I boot my HTPC often.
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When Tidal is confirmed to use PO100 2024 as the sound device AND exclusive mode is set, it correctly drives the sample rate of the device. I can confirm when playing mixed playlists - as playlist goes through the songs of varying sample rates, the PO100 light changes color accordingly. You can also open "XMOS USB DAC Driver Control Panel" and see the incoming sample rate. For me, it is ALWAYS correct and driven by Tidal on a song by song basis.
I suggest not doing this. It is not a matter of what is sufficient - a song encoded in a particular sample rate will sound best when played back in that sample rate, with no down or up-conversion applied. That's the whole point of the Exclusive Mode - player takes exclusive control of the sound path, bypasses all the OS processing and streams the file using native sample rate with no modification (bit-perfect). I already have Musical Fidelity V-Link USB->SPDIF converter and the only reason I got SMSL PO100 2024 is because V-Link maxes out at 96kHz, and Tidal has a growing number of hi-rez FLAC files encoded in 176.4kHz and 192kHz. When faced with these files, Windows needs to down-convert them to 88.2kHz or 96kHz before sending to the DAC, at which point it is no longer bit-perfect.
In fact, because OS needs to intervene, the whole mixer kicks in, messing up the sound. I can tell because when playing back files higher than 96kHz using V-Link, Windows volume control works and mixer is active because I can play other sources and they get mixed with the Tidal signal. This does not work for 96kHz and under). When using SMSL PO100 2024, exclusive mode is 'direct path to DAC' for all sample rates available in Tidal.