I do have the same issue with my McIntosh D150 using the USB interface.
I reported this almost 2 years ago to Roon and unfortunately they did not take care.
In my case, looks like my D150 takes half a second to sync when the resolution changes and this results I’m loosing the first notes of the songs. When I use JRiver and I add a “pre-silent” in the settings section, the song is reproduced correctly.
I would love that Roon adds a feature like this one to be able to overcome a delay in the handshake.
When I use my chord DAC instead of the McIntosh D150 (same cables, settings, etc.) everything sounds awesome.
I hope Roon adds this feature, as there are some DACs that need this feature.
I just read your recent support topic … I think that’s a different issue to what @Sergio is requesting for here … as his issue is only when the sample rate changes.
As you have an ongoing support topic, the best way to get updates from the Roon team on it is to post in that topic.