Hi, I did the testing. Tidal playback on mobile: after skipping to the next track, playback starts immediately, both 44.1/16 and 192/24. Playback via TIDAL Connect in WiiM Pro Plus is the time between skipping a track and starting playback for 44.1/16 4-5 seconds and for 192/24 10 or more seconds.
Just for completeness, when playing directly in the WiiM app (WHA) the switching is faster, 44.1/16 1 second and 192/24 2 seconds. The problem is evidently only in TIDAL Connect.