I run the roon software on a MacBook Pro and upsample there to DSD 256. The dac of the Aries Mini can handle DSD data up to DSD 256. Then the signal goes via line out to my preamp. I don‘t run a wired connection between MacBook and Aries.
To oversimplify, the ideas behind upsampling in software are to move noise out of the audible band, minimize artifacts within the audible band, and allow the use of “fancier” upsampling and filtering schemes.
IME, the audible difference resulting from upsampling/filtering in software varies by system — especially the DAC, I think — and how much you like the difference is up to you.
So the best thing you can do to evaluate this is to give it a try for yourself and listen to how it sounds.
If you using just as an Roon Ready endpoint together with Roon up-sampling features then there’s no need to get a very expensive Roon Ready streamer. I’m using Aries Mini with a linear power supply, I can switch either Roon Ready endpoint or simply use it with its LDS software itself. If you got an external USB-DAC then use it otherwise the in-built DAC is also very good.
Add in a USB Regen to the USB-DAC further improve the sound quality.
I own both KECES and Jay Audio, both are equally good compared to the stock switching power supplies. I also build my own linear power supplies to power up my modems, Router and Access Point. As I use exclusively gigabyte LAN connection throughout my house. Below is a fibre switch box/fibre modem which I built a linear power supply, 12V at 1.5A.
Thank you. I am not able to build my own power supplies. So I will get me one or two of those you recommended for the aries and the modem. It is a big help for me to get recommendations from a „real“ person who likes listening to music than to read tests in commercial hifi-publications. Thank you once again.