I think the differences most people hear when they change DAC are mainly EQ differences.
With Roon we now have the ability to play around with EQ within DSP. This, to me, is hugely powerful, and is one of the main reasons I went to Roon + LS50w and sold my passive LS50. Because, as great as the passives are, I didn’t have… couldn’t afford… and couldn’t be bothered investing the time and effort swapping and changing sources and amplification until I got a sound I liked in my specific listening space… my lounge.
With Roon and DSP and with a small PEQ tweak, I’ve got the sound I want, with minimum effort. I can now just sit back and enjoy the music.
Bliss! 