Great question.
I can say that in that configuration (Roon + SOSE + USB to DAC, w/SOSE in RoonReady mode), if I turn off my DAC while playing music, Roon pauses. If I turn the DAC on, Roon does not resume playing music. But if I touch the play button on the paused song in the app, the music resumes from where it was when I switched off the DAC. No silliness at all. Pretty straight forward.