SQ Comparison of 3 streamers

@mdalton I did not mean dsp in a sense of up or over sampling . I meant the processing path that the data stream takes before it is output to your streamer. Sorry for the confusion. 
And yes device settings matter for your streamer and or dac. 

I was not using the terms interchangeably.  DSP is a different form of digital processing than up or oversampling or volume control.  but they are all examples of digital processing and so, by definition, they cannot be characterized as bit perfect.

@mdalton no you were not. 
I’ll try to clarify what I was saying earlier, once again. Roon core has software that processes the incoming data stream and converts it to the data feed your streamer is able to ingest via network. It isn’t a direct throughput. It is done using firmware and software that runs on Roon core. 
It isn’t DSP unless you engage up or oversampling. But it is still a signal that is processed in a digital domain. There are no bits that are lost in the process. Which makes it bit perfect. 
Likewise, you have firnware and software that processes the incoming data stream in a streamer. That native software that processes that data stream has an effect on sound quality. If it did not, Roon and native software would sound absolutely identical. But that isn’t the case. 
As I said earlier, this is my theory for one of many factors why we hear the difference. 
I hope I clarified this. 
 

I’m a pretty long-time user of Roon, and I don’t think that’s accurate with respect to Roon processing.  Here’s the word directly from the manufacturer for their bit perfect path:

“Lossless signal paths are indicated by a bright purple light, and mean exactly what the name implies: that the stream is going from the file to the device without being modified. Lossless signal paths are pretty boring--there just isn't much to look at if no-one's touching the audio stream. This is one of the more interesting ones possible in Roon, because it identifies two separate devices that are involved in the playback chain.”

For those of us who are not computer geeks, this just means someone gives you a file, you don’t open it, do any redactions (joking) or changes, and you hand it off untouched to the DAC.  That’s the same basic process for any app that does bit perfect transfers.  My understanding at least.

And again, you seem to be confusing DSP with up/oversampling.  In Roon, oversampling is an option in Room EQ Wizard, but DSP includes a bunch of unrelated stuff:

• Equalization (EQ): Boosting or cutting specific frequencies to balance sound (e.g., adding more bass).
• Active Noise Cancellation (ANC):Analyzing external noise and creating an "inverse" sound wave to cancel it out.
• Room Correction: Adjusting audio to compensate for the specific acoustics of your room, making speakers sound better in tricky spaces.
• Compression & Limiting: Managing volume levels so quiet parts are audible and loud peaks don't cause distortion or damage speakers.
• Spatial Audio: Using algorithms to simulate 3D surround sound through standard headphones or speakers.