Newbie here, so please forgive me if this topic has come up before.
I have just purchased Roon, and intend to use it on a Mac Mini dedicated to audio playback.
I am wondering what the advantages of upsampling in software are?
My DAC is a Bel Canto DAC3 (with a uLink USB-SP/DIF converter) which internally unsamples to 192k.
(I am not going to play DSD yet as I cannot afford a new DAC).
It looks like your DAC can accept 24/96 via its S/PDIF input, so you could just try doing that in Roon and see if you think it sounds better when you do that or if you like it better when you deliver a bitperfect stream to the DAC and let the DAC do all the upsampling.
Grossly oversimplifying, the basic idea of upsampling in software is to let your more powerful computer take on some of the heavy lifting, thereby improving the performance of the DAC because it has less work to do.
There’s more info in the Knowledge Base.