I'm not certain, but I'd think so... it has storage and uses tidal app. would have to think it allows download just like the fiio does. This is android, not the Astell Kern system (which only allows streaming of tidal).
That said, I consider offline an absolute must for two reasons. First off, wifi can degrade quality by causing interference issues - I can clearly hear it when wifi is on and I'm using my fiio - it's very audible during soft passages. (But I suppose its possible to design wifi without it causing interference). Secondly, wifi isn't everywhere - train, plane, car, work, etc.
No tidal offline (or) if it does any sort of SRC - not getting my money.