And for best quality, purpose is precisely not do that. Especially, if you want to do that, there’s no point in putting HQPlayer on the path at all, it is just going all wasted.
MQA does that as well.
My take is that the result is better when you do just decoding (that is what Roon can do for you already) and then leave that upsampling part to HQPlayer instead of MQA’s upsampling.
Even more so, because when you do it this way, you can utilize all the headphone/room/speaker correction, headphone cross-feed, dynamic loudness and all other DSP features. While if you leave the decoding/upsampling to the DAC, you cannot do any of this. Which have a huge impact on the overall quality!
If you play MQA content, I recommend you choose from the five different filters (poly-sinc-mqa/mp3 and poly-sinc-gauss-hires variants). It is not too complex in my opinion, especially if you use the table provided in latest manual versions as guide.