I was testing and it seems to be downsampling a 192/24 flac stream from 192kHz to 44.1kHz.
Screenshots of the signal path and also your Audio settings page may help.
150 here. Interestingly Roon’s signal chain says it’s resampling down to 44.1k but in the HEOS app it shows the upsampled rate I have it set to in Roon. 
This signal path shows that Roon is upsampling from 96KHz to 192Hz but then the Denon Home 150 is downsampling to 44.1kHz.
This is not due to a Roon setting - it is what the Denon Home 150 is reporting back to Roon on what it is doing.
Same again. Everything done below the Denon Home 150 stage is performed by the Home 150 - not by Roon.
However, the Denon Home 150 is being a responsible Roon system item (
) and reporting what it is doing back to Roon which is then displaying it.
The denon home speakers are capable of handling 192/24 max so this is a bit confusing. Maybe another firmware update will fix. When did Denon Home officially get certified as I just happened to notice the icons changed and then I saw them under Roon Ready?
No, the Denon is doing the sample rate conversion. Signal path is showing that the Denon resamples everything to 44.1 kHz because that is the native internal rate of the digital active loudspeaker.
AJ
They can accept up to a 24 bit 192 kHz input. Internally, though, they always are resampling to 44.1 kHz. You just were oblivious to this until Roon’s Signal path pulled back the curtain.
AJ
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They may be a capable of accepting a 192kHz/24bit stream (and indeed your signal path confirms that they are) but that is not the same as ‘rendering’ a 192kHz/24bit stream (which, from your signal paths, they are not doing).
It’s possible that there may be a setting on the Home 150 to change this - but it’s equally possible that they downsample everything down to 44.1kHz.
Yup, that is the way digital active loudspeakers operate. Most have native internal rates of 48 kHz, some 44.1 kHz, and very few 96 kHz for their IIR or FIR digital crossovers and response/phase corrections.
AJ
I have had RHEOS setup for over a year now and am able to get the full sample rate to them.
Any idea why that would work?
Well with RHEOS I’m assuming it was passing the full sample but maybe not?
That is not working like you think it is working. You are missing the point.
HEOS, RHEOS, and Roon all can input 24 bit 192 kHz to the Denon loudspeakers. And the loudspeakers themselves still are going to sample rate convert everything internally to 44.1 kHz whether you are aware of that or not.
AJ
Ok, I follow you. Limitation is on the loudspeakers. HEOS configuration for the speakers is listed as sound quality of “normal” or “high”. High is not ultra high but CD quality most likely.
So, let this be a lesson learned. Stop upsampling in Roon before outputting to digital active loudspeakers.
Instead, once you know the speakers’ native internal rate, configure Roon to sample rate convert (which probably will be downsampling) everything to that rate.
AJ
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@WiWavelength So would using the roon ready selection of the home 150 still be better the just 16/44.1 airplay? Technically I don’t think many can hear the difference.