I have reported a very similar issue, whereby I have audible pops between tracks at random, even with the same sampling rate. This happens with Qobuz and local content.
I have troubleshooted running Roon on many OS (Win10, Win11, Rock, Ubuntu) and endpoint configurations including Win11, Win10, Ubuntu, Pi based solutions - Ropieee etc.
However the observation is essentially the same on all platforms/OS, etc.
Extracted from my thread, posted by another member; I’m paraphrasing;
Roon instantly executes commands (transitions) using a hard/stark jump from one sampling to another. Its random (audible pops) because transitions will sometimes occur close to or exactly at a zero crossing point in the signal.
Interesting my same setup is silent on transitions using LMS/CamilaDSP, indicating the observation is not hardware/OS/class compliant related.
Roon support have notified me a ticket has been raised for audible popping on volume ramping, but at this time have chosen not to comment on my RAAT transition observations. Which is frustrating.