Upsampling should I, or not?

Just got a Naim Uniti Atom recently to be my main endpoint., Would there be any benefit audio wise to upsample playback,
It can handle upto DSD 128 or 384/24 for PCM?

Upsampling in Roon is easily accomplished and 100% free to try. Sometimes upsampling to the highest PCM rate can bypass potentially inferior processing within the DAC chip. Some DACs handle DSD better than PCM (and vice versa). Only you can tell what sounds best to you in your setup (and your unique ears).

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Try it and listen for any differences, likely subtle. Won’t hurt but no need to waste gobs of cpu power if you don’t hear a modest to significant difference. Give it a few weeks of listening to decide.

Well give it a go and trust my ears.