What do you mean by "SW decoded"? I thought there aren't any SW decoders, rather you're just getting an "unfolded" FLAC.
I think I have a case that may be "SW decoded" but I'm not sure what's gong on. When I play an Depeche Mode "A Broken Frame" via the Tidal Program (on my CAPS PIPELINE which is connected to my DCS Debussy over USB), it unfolds as 24/96. But, when I use Roon and play back the same album (I made sure it was the same album by adding it to my favorites and the only other copy they have shows as 16/44) it unfolds as 24/48. Can someone explain?
Status update on Roon vs Tidal desktop app:
Tidal desktop app in Exclusive Mode and Force Volume can software decode / unfold Tidal MQA music from 24/44 or 24/48 to 24/88 or 24/96 respectively, as case B here:
http://www.computeraudiophile.com/content/748-mqa-civilians/
The very latest Roon updates - if all components are updated to build 208 or later - provides access to "Masters" section of MQA albums (similar to the recent addition to Lumin app) but at this moment Roon does not perform any MQA decoding (case A). However, Roon Labs have said they'll provide MQA Core Decoding (case B, just like Tidal desktop app) at some point in the future.