Tidal MQA 192kHz played back at 96kHz

That’s normal, as the bridge is doing only the first unfold. More on this here:

As for MSB, they write in the specification that they implement the full decoder, so Audirvana should be set to MQA decoder in order to pass to the DAC the bit-perfect stream for unfolding.

Right, MSB is Full decoder.
Set to MQA Decoder in audirvana, it plays as 48

That’s normal on MacOS. Do you get any feedback from the DAC recognizing it as MQA?

I use iMac pro[Big Sur 11.1].
DAC was not recognizing it as MQA.
DAC displays 48[connect LAN(DLNA)]
If connect by USB, DAC recognizing it as MQA 192.

Disable MQA autodetect and try again. Make sure it’s still set to MQA decoder. Also make sure software volume control is disabled and no plug-ins are doing any processing on the signal.

If it still doesn’t work, you’ll need to contact MSB.

Or even better, realize that MQA is NOT a Hires format. MQA is in fact a 17 bit 48 kHz lossy format that is upsampled to what ever is embedded in the file.