As has been explained before, Cambridge devices are a bit weird USB-wise, so getting more then USB 1 (or 24/96) might depend on which version of Linux you run on the Roon endpoint (i.e, Allo, Sonore, ROCK/Nucleus, etc…) feeding your Cambridge device.
Want to be certain to get better than 24/96, without having to worry about Linux drivers ? Either use SPDIF in (so, to answer your question above, a DigiOne, Ropieee is good with those if you’re confident enough to install your own system), or, if you want USB, use a computer with support from Cambridge as an endpoint.
The USB issues include the USBridge AFAIK, and it isn’t really Allo’s (or Roon’s, or DietPi’s, or Volumio’s) fault, it’s mostly that Cambridge doesn’t seem to have taken that most streamers run Linux into account at the time they built their streamer line: all the other devices you’ve mentioned in your previous posts run some flavor of it, and so you’d have to be careful with any and all of them to make sure they have the driver that’ll allow them to make use of your Cambridge device’s full capability.
The advantage of the DigiOne is you can try USB off the Raspberry board, and see if that connects at USB 2 speeds which are needed for >96khz audio. This said, do keep in mind any result will be specific to your distro (or “flavor”) of the system - so if you get >96khz from Ropieee over USB, you won’t necessarily get it from DietPi, and vice-versa, and no, Ropieee doesn’t run on the USBridge.