Firstly: it’s not a Roon thing only, it also occurs with Audirvana, but I mostly use Roon.
My Mac mini M1 is connected via USB to my new Advance Paris A10 Classic amplifier with build in DAC. The next thing is happening. When Roon plays a song e.g 24/96 and the next song is 16/44 then I hear in the first seconds a very short interruption. It only happens when changing from a higher bit rate to a lower bit rate. I have no idea what is going on.
You didn’t say that you know and tried that …
As the issue occurs with both Audirvana and Roon, I would personally point the finger at the DAC. Did you ask the Advance Paris people?
Trying another DAC as @Rugby wrote would be a great test. But if you don’t have one at hand, another test would be a different computer to install Roon on, and using the same DAC. That might rule out or confirm the Mac Mini, and maybe a different computer is closer at hand.