Help with setup please

Morning or afternoon. Im in the uk so it be afternoon lol. Im new to roon and got to say it looks a very nice bit of Software. I currently got a 60 day trail of Roon due to me having a pair of Audeze LCD2-C’s which i use with a Schiit LYR3 and the preset within Roon sounds excellent with my Tidal account and my FLAC files. The problem i have is setting up for my speakers the DAC i use is a Musical Fidelity V90 DAC which i do like with the Sbooster power supply it made the DAC come alive. Now i do have MP3 320kps and few lower MP3 From the likes of Mixcloud and Soundcloud which are not on Tidal now my DAC Is not DSD only 24/96 which is fine for me. My PC is an intel I5 4690 so it does have bit of power. My sprakers re the Ruarks MR1 MK2 active speakers used with a REL T ZERO sub. i also have a Synology NAS which is not setup as of yet but heard ROON works better on a powerful PC. I also have a IQaudio digi+ to connect to my DALI KUBIC ONE to work with ROON which i be setting up very soon. But my Main question is. It worthwhile me upsampling my MP3 PCM files and if so whats the best way of doing it and is anybody else doing simlar. Hope the question i have put across has made sense and thank you for reading any help be great thank you

I don’t think one can satisfactorily upsample MP3 tracks. It would depend on how they were ripped.

Here’s a couple old discussions I found. There would be more with a forum search -