Color me impressed, Roon Developers!
I decided to down-sample my 192/176 tracks to 96/88 to work better with my Wyred4Sound Remedy and Wi-Fi streaming environment.
These same ALAC tracks are shared by iTunes, MinimServer and RoonServer on my Mac Mini.
I was very worried that Roon would see re-sampled tracks as new files and I would loose my meta data edits, as well as date when added to Roon.
Nope… Roon correctly identified these tracks as pre-existing and all is just as I left it.