I firmly believe the more you transform the bits, the more damage you can do the the SQ. Therefore I don’t want to have Roon convert DSD to PCM on the fly. For me, The DAC needs to handle DSD natively.While this is accurate, to my understanding no DAC can truly handle both PCM and DSD natively. So if you have a delta-sigma DAC, it will usually be preceded by a CMOS chip that’s converting PCM to DSD or some equivalent native bitstream. So for example for me, I have a Doge 7 DAC that has an ESS Sabre ES9018. Its CMOS chip will transcode any PCM coming in, so for me there are pretty big gains by transcoding everything in Roon to DSD.
Just pointing out that what you lay out is absolutely a noble goal but the best performance for you is going to be highly dependent on the architecture of the DAC that you end up getting and what the format of the music is that you most often play.