A while ago, when Tidal was first announced, so probably a year or so, Tesla upped the audio playback capabilities of the car to 96/24 (that's resolution not bit rate, CD is 44.1k/16bit for comparison) and possibly 192/24. I don't believe that this was just a coincidence.
As mentioned earlier, tbh, no point with Tidal Masters unless you use it at home and ideally have kit that can decode MQA (its backward compatible with non MQA kit). I would like to be wrong, but I really do not believe that the car will decode MQA and have the necessary high bandwidth electronics to take full advantage of it.
However, there is more to Tidal Masters than just resolution which may be of interest to some. Some of this is the provenance of the recording hence the term master which guarantees that the track was taken from a first generation master and contains hints to compensate for the ADC used during the original recording that MQA can then use to produce, along with compensating with the characteristics of the output DAC to give a playback that is as close to the original genuine master recording as is possible. No dodgy tracks of dubious authenticity or sample rate. This does mean that not all tracks are high resolution as many were originally recorded using relatively meagre capabilities, but the end to end process knows those capabilities and allows what comes out at one end is as true as one can get to what went in at the beginning - which is not always a good thing as subsequent mastering may have tweaked the sound giving a different audio rendition that is not true to the original recording. One of the thing that MQA capture is the correct timing of the track which is imho more important than any detail contained within high resolution tracks. You may A/B test an MQA encoded track and not hear any difference, but your toes will tell you there is a difference. This may sound all snake oil, but the two authors of MQA are really top of their game with many years experience and a long track record - some of their work (MLP) formed the basis of the audio codecs used by Dolby on DVD and blu-ray material. If anyone is interested, look up Bob Stuart.