The availability of music on Spotify is up to the artists and their music label, so the reason is that Beyonce or her music label has likely decided to not include it in Spotify.
Sometimes the album or song will be unavailable temporary, and come later. That's what happened with Beyonce's last album. She wants to squeeze as much Tidal subscriptions and itunes downloads possible, and then she'll let the album stream at a later date.
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