I must test this again with my Naim DAC.
We found same, comparing 16/44.1 tracks. Perhaps the SMSL is providing a buffer against USB noise, and there are internet measurement type reviews showing it is very low jitter on output.
The “ultimate” setup appears to be SMSL to NDX2 to nDAC all via SPDIF. That, to our ears, provides best detail with 24/192.
To be fair they sound pretty decent via SPDIF too!!
Roll on the firmware upgrade for Tidal Max 
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