Can someone tell me why Tidal MQA shows as 96Khz when using a non-MQA DAC?

There are a couple of steps to the MQA > analog process.  If you don't have an MQA authorized DAC your streamer does the first unfold to 88.2 or 96Hz /24 bit  You need an MQA approved DAC to go higher than this.

Here is a link to the explanation:
http://www.mqa.co.uk/customer/how-it-works

Tidal does stream many albums at 24/192. 96 is not their limit.
However 24/96 will be the highest you will see on a non MQA dac, as it cannot complete the full MQA unfolding.

It will still sound mighty fine though!

What tomcy6 and uberwaltz said!!

Got it. That makes sense. For the life of me I cannot recall what my MQA DAC says when streaming the same MQA track. I really appreciate the fast and salient responses 

If you use PC to stream MQA and let PC App to do the 1st unfold, you will get 96/24. If you have MQA DAC, it will unfold the rest to 192/24.