There is a design issue / a bug in the impulse response resampling algorithm of Roon, that is provoking measurable and audible artefacts
Excellent analysis. I can absolutely believe that we have a bug with resampling IR’s that could have snuck through our process. I think you have narrowed this down considerably.
A 96k Null convolution filter applied to a 96kHz/24bit stream is not bitperfect in Roon (even though it’s very close, correlation depth is >160dB). For the same IR and same file, HQPlayer is bitperfect. Mathematically and theorically, it should be bit perfect.
I would not expect anything involving signal processing in Roon to be bit-perfect because of dither when truncating from the 64bit float intermediate representation. It’s interesting that HQPlayer is bit-perfect here, but the dither is “on purpose” and not showing concerning measurements.