As I said before, I mainly listen to Tidal nowadays, I cannot be bothered to compare my local albums to the ones from Tidal.
Based on what I see on the Audirvana GUI, Tidal master comes in at various sample rates (24/192, 24/96, 24/88.2, 24/44.1). The reason I always up sample to 32/364 because it sounds better to my ears, and the Mac Mini is much more powerful than the DAC, so why not let the Mac Mini / Audirvana do the "real" work?
FYI - This is my system at my (2nd) home - Mac Mini/Audirvan -> Chord Hugo -> Linn Akurate DSM -> Naim NAP 135s -> Dynaudio S5.3.
I use Linn Sound Optimisation so I feed the Linn Akurate DSM from the Chord Hugo's analog out.