I don’t want to copy and paste what I wrote elsewhere but check out my previous post here:
The summary is:
Putting aside the convenience of ethernet and having the server in a different room etc and just looking at sound quality, I don’t think just seeing an ethernet input on a DAC and seeing the Roon Ready logo automatically means that is the best sounding input for that particular DAC.
It may be but it may not - it’s not an automatic given (yet).