Based on this...
docs.linn.co.uk
...which states... "However, Tidal Hi-Res streams are very computationally intensive. Our earlier products will struggle decoding and playing back these Hi-Res files. Until Tidal can address this intense stream issue, from Davaar105, these earlier products will have limited sample rate of Hi-Res streams (CD quality and higher)."
...they give a list of "earlier products" which covers their entire DS/DSM range up until 2018...
docs.linn.co.uk
...due to them using the "CORE1 processor".
It is hard to see what Linn can do at this point if their product genuinely doesn't have enough CPU power to do the decoding given how Tidal present the data.
C