This is what Chris Connaker said when reviewing the SOSE:
I setup five different computers as Roon servers to send audio to the Sonicorbiter SE.
- Windows 8.1 noisy, non-tweaked (hardware or software) PC with 6TB spinning drives of local storage.
- Windows 2012 R2 server SOtM / AO server with highly tweaker hardware and software.
- OS X El Capitan MacBook Pro
- OS X El Capitan / Windows 10 (Boot Camp) MacBook Pro retina
- OS X El Capitan iMac 5K
I couldn’t hear a hint of difference between the sources when sending audio over Ethernet to the RoonReady Sonicorbiter SE. This combined with the fact I have no idea how the source could possibly effect the sound of the Ethernet endpoint in this situation, lead me to believe the source has no effect on sound quality.
Note: I completely respect the opinions of others who will try similar tests as more RoonReady endpoints become available. In addition, my conclusion here has absolutely nothing to do with locally attached server / DAC combinations not using audio over Ethernet.
I can’t see any reason why the same wouldn’t apply to an mR.