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With Roon you want a DAC that accepts a DSD128 or DSD256 source. The current Roon release includes an integral DSP software engine that upsamples to DSD256. I’m running the Roon core and Tidal on a SSD in a QNAP TVS-882 RAID NAS. The NAS passes Ethernet through a router and a long run of Ethernet cable to a Roon-ready Sonore microRendu connected by Sonore’s USB hard adapter(no USB-to-USB cabling is necessary) to an Esoteric K-01X that accepts up to DSD128. It’s all working fine after about a day studying manuals and set up.
Roon recommends an i7 processor to support the maximum upsampling in their DSP engine. At DSD128 my QNAP is doing fine with an i5 processor and 16GB RAM. I had been thinking of adding the HQPlayer upsampling software, but this may be unnecessary with the Roon DSP engine.