Just noting that in the Tidal/MQA thread Pal Bratelund noted that he would be breaking a whole bunch of non-disclosure agreements if he commented about whether software decoding will be allowed:
I suspect that the Roon devs are arguing strongly that Roon should be licenced to support full software decoding because it knows what DACs people have and there appears to be no insurmountable technical barrier to implementing it. Others (let’s call them “the Forces of Evil” for convenience) may be contending for commercial reasons that full software decoding will cannibalise licence fees from MQA DAC manufacturers and should not be permitted. I don’t know whether the fact that this debate seems to be continuing is a good thing or a bad thing.
The above is just my guess. I have not communicated with the devs about this at all and know no more (and probably less) than anyone else.