Kodi is a player app running on video output hardware connected to your TV. If the video output hardware can connect to the DAC over USB then Kodi should be able to see/select the DAC as the audio output device. Kodi is not an audio server/streaming app so it will not be able to send/stream audio to the DAC over Ethernet.
There appears to be a Tidal add-on for Kodi https://github.com/arnesongit/plugin.audio.tidal2 but have never used it. The support thread in the Kodi forums appears to be active https://forum.kodi.tv/showthread.php?tid=200555
There was a Qobuz add-on but it appears there were changes to the service that broke it and the add-on doesn't appear to have been updated since, see https://forum.kodi.tv/showthread.php?tid=146568 and https://github.com/tidalf/plugin.audio.qobuz