Upsampling in Roon DSD

Dear All,

Is there any significant advantage of upsampling above 44.1 KHZ In Roon?. When I enabled upsampling with DSD in roon to feed my Aries G1 end point, I see that it is upsampling the frequency and bit rate and then bringing back the bit rate down (from say 16 to 64 to 32). I thought I knew a few things about bit rate and sampling rate but I am unable to understand what is happening here. The starting point is a Tidal Flac (16 bit and 44.1 KHZ)

Thanks

Roon upsamples to floating point 64 bits to be able to do any manipulation of the signal transparently. It will then go back to a bit rate your DAC can deal with.