There are a couple of things at play here, and they aren’t necessarily connected.
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The re-sampling in Roon:
The H95/120/190 only accept these formats - 44.1, 88.2 and 176.4. Over UPnP, the resampling is done inside the amp. With Roon it is done in Roon, which is better. You can obviously argue that it would be better if we accepted all files natively, but it is a significant cost issue. Some manufacturers will think that doing all of them natively is the best solution. We think that saving that money and spending it elsewhere in the amp gives a better result. There is no definitive right or wrong here. Just different roads towards a common goal. -
The re-sampling in Hegel:
The re-sampling to 105.47 in these particular amps is “golden”, in terms of sound performance. It is something very, very cool.