Ok I finally solved the issue after many many hours of frustration and practically no support which makes it really really more frustrating, but let’s move on now and I will share my story for the next one with a similar issue.
First ! Don’t ask me why but Roon seems to really hate remote desktop with windows. Don’t use that.
Second ! This is only applicable to windows 11, DO NOT install McIntosh drivers for the DA1 DAC (confirmed by McIntosh). Use the built in w11 usb 2.0 audio driver. If you install a third party ASIO driver, Roon is not going to like that and punish you with bad static like noise. Don’t ask me why, these are the results I’m observing. Stick to WASAPI drivers.
Hope my hours of frustration will actually help someone else ! Now I’m happy everything works.