As of today Tidal is now offering "studio masters" at 96 kHz / 24 bit.
http://www.techradar.com/news/tidal-becomes-a-music-master-is-the-first-to-offer-hi-res-mqa-music-streaming
http://www.techradar.com/news/tidal-becomes-a-music-master-is-the-first-to-offer-hi-res-mqa-music-streaming