Tidal vs. Spotify

Neither!

I am now listening to basic Spotify with Windows upscaling everything to 24/192 before outputting via USB to my iFi USB-spdif converter and thence to the coax input of the Esoteric K-01 player which is 24/192 capable. 

I have no idea how Windows does the upscaling but the sound is indeed stunning!
For those interested to try this, right click the sound icon on the taskbar -> Playback devices -> select your USB device -> 'Properties' tab -> 'Advanced' tab -> scroll down and select 24 bit/192 kHz(studio quality).

Enjoy! J. :)

jon2020 - 
I find the sound from Spotify very good too.  I'm using a split USB cable (separate signal and power legs) from MAC to a Musical Fidelity 192 USB/spdif converter that also upconverts to 24/192; from the MF192 via Stereovox coax to a Gungnir DAC; from the Gungnir via Morrow Audio RCAs (MA-3s or MA4s...don't recall) to pre-amp (or amp).  CD playback - especially ripped - can sound a little fuller bodied but for finding and listening to new music and playing things I haven't purchased yet, Spotify has been excellent.  An audio bud that had visited thought the sound of Spotify was CD-quality.  It sure ain't like listening to crappy MP3s.  
  

Ghosthouse,
I used to have the iFi USB power that separates the power from the signal via a bihedral cable like yours until it crapped out. I guess it's time to get a new one after this recent experiment. 
I will try your method of letting the dac do the upsampling work and see how that compares with Windows.
 

Hi Jon - 
I wasn't trying to one-up your method with my comments...
The Gungnir doesn't have a USB input so I have to use the MF USB/SPDIF adapter and that's what is doing the upsampling.  Mainly wrote in response to your positive comments about Spotify sound quality which opinion I share.  

Not 100% certain about current pricing for that iFi dual-headed cable.  I got my cable off Ebay from Doukmall (China) on the suggestion of Williewonka.  Since then we've become aware of a "USB Disruptor" by robpriore for $74 and his has a power supply.  Maybe that will save you a few bucks over the iFi version.  You can find his cable under DA Converters.   Hopefully the link here will work too.   

https://www.audiogon.com/listings/da-converters-usb-disruptor-kills-noisy-usb-power-improves-usb-dac...

If interested in a Spotify selection with great SQ, try The Antisocial Club. It will be under "various artists" but is an Alan Pasqua project.  Interesting music (jazz/fusion) and, as I said, good sonics.  

Ciao.