And yes Roon can connect to a vast brand of USB dacs via a Roon Bridge or the Core it self
If playing through the core you will need local access to your internet connection for tidal, licensing, and account management. If playing through an endpoint or bridge you will need a Wireless or Ethernet connection that can talk back to the core.
BUT…wifi connection can be saturated or have issues with high bitrate streaming and other interference, so try to have a good wifi setup if you can. Mesh setups have caused some issues. Wired connections should cause no issues 99.99% of the time.
USB runs are going to be an issue over more than a meter or 2 due do jitter but if its going to run that far on USB you are probabaly best to use an endpoint like a Raspberry PI or LAN connected device as you will be running a cable anyway.
As always it might depend on the DAC you are using what its connectivity options are.