As far as to upsample or not really depends on the dac and whether you use roon upsampling or HQPlayer. Also helps if you have a dac that allows you to completely bypass their internal upsampling.
If your dac uses off the shelf chips for upsampling then HQPlayer would most likely sound better. I found certain settings to sound more realistic from HQPlayer than roon. My testing was with an ifi idsd micro. Have not bothered with external upsampling and the Chord dacs.
You said:
âWhy is the million-tap scaler a separate box and not built into the DAC? I donât knowâ
Thatâs whyâŚ
The point, in reply to the OP question To upsample or not to upsample, was that Chordâs solution is about the algorithm approximating an infinite solution. The upsampling is incidental. Upsampling with another algorithm would not have relevance to Chordâs approach.
Btw, The Absolute Sound just published an article on the TT2/M-Scaler, where they discuss the same thing I describe. Although they do gush: I neglected âslack-jawedâ.
I was sharing some insight that might help, with your own comment:
âWhy is the million-tap scaler a separate box and not built into the DAC? I donât knowâ
My original reply to you quoted just that part⌠that you wrote⌠unless by saying âthe pointâŚâ you imply there was no point to what you wrote 
The other stuff your wrote, related to the topic, was already discussedâŚ
My Audioquest Dragonfly Cobalt can do 24/96. Should I have Roon upsample 16/44.1 to 24/88.2? It sounds good, but I donât know if itâs real or my imagination.
Do whatever sounds best to you. It doesnât matter if itâs real or imagination.
Thanks. Iâm not sure. Iâll just try it for a while, then turn it off for a while.
I turned it off. I donât hear any benefit.
I played around with it a little but ultimately decided to turn it off. I also deactivated Roonâs equalizer profile for my SR-009s and now just listen to the raw file without any sort of DSP. Maybe Iâll change my mind later but for now it sounds excellent.
My take is this HAS to be DAC specific. I didnât hear any difference with my W4S DAC2 so I decided to take a load off the network and not upsample. Leave more bandwidth for the fortnite games my kids wonât stop playing.
Can anyone remember where the DSP and Upsampling menus are in Roon? I saw them earlier this year but canât find them now despite my best efforts.
Click on the âspeakerâ icon⌠bottom right⌠then click on âdspâ.
Once youâre in the dsp page, you should see âsample rate conversionâ.
Ahh thank you! Just spent 20 minutes in the Settings menu to no avail 
I have a Roon (Nucleus) and a Mytek bBooklyn Dac+. I watched Hans Beekhuyzenâs review of the Chord M Scaler with the Mytek. While the Mytek cannot accept two bnc inputs (only accepts one) from the M Scaler thus resulting on only an upsampling to 384, he did seem to feel it made quite an improvement in SQ. Has anyone here used the Mytek with a M Scaler? Considering the cost of the M Scaler not sure if I want to make the plunge. Thanks
I think youâll find that many people here think that H.B. is a fraud.
I wouldnât buy anything solely on his recommendation.
Can you get one from your dealer with a money back guarantee? Most online dealers will take something back, no questions asked, within two weeks.
Do you upsample now? What do you expect from an M Scaler; previously unscaled heights of sonic bliss?
I have not contacted any local retailers concerning the Chord M Scaler. I spoke to a fiend who lives far away that has a M Scaler that he uses with Roon, his dac is a Chord. Just wondering if I would see a significant improvement upsampling to 384 using the M Scaler with the Mytek. I have not done any upsampling using Roon.
You donât do any upsampling now, but youâre considering buying a $4500 device?
Sorry, I donât get the logic, but then I only listen to Redbook or whatever Qobuz supplies.
My advice, H.B. not withstanding, is to buy from somewhere that will let you return it and decide for yourself.
Asking someone whether they like a piece of equipment they already own is not going to be very enlightening.
Upsampling has become a bit of a legend among audiophiles. There are a lot of people who swear by it. They claim upsampling takes their listening pleasure to new heights, and maybe it does. However, even if it does improve overall sound quality, itâs not likely to be a huge improvement. Well, it might be significant enough for some people to justify the extra expense.
I have given upsampling a try (using Roon and HQPlayer Embedded), mostly due to professional curiosity, and found it to produce a negligible effect. Yes, I could discern a very subtle difference, but I could not decide whether I liked the processed sound any better. Itâs very much a matter of personal preference.
If you decide to buy the M Scaler, please report back how you like it and how much of a difference it makes in your system.
Upsample in roon first it will give you an idea as to whether you notice the difference.
Or⌠upsample in roon only, as itâs a very straightforward function and doesnât need a shiny ÂŁ4500 box.