@mitch2 +1
“It seems clearly there is no one-size fits all approach.”
Congrats to the OP for their persistence/diligence in pursuing their sonic goals.
I do want to comment briefly that the approach taken by Berkeley Audio ‘Designs (convert USB to SPDIF) was developed quite a few years ago. There is no question of the superb performance of their DACs. However, USB interfaces have advanced markedly in that time. So has the availability of hi-res content. Those factors make USB more attractive to me and many manufacturers. While it used to be orthodoxy to prefer SPDIF or AES EBU, that is no longer the case.
In my own use case, I’ve recently acquired a new streamer in one of my systems (Synergistic Research Quark) which can be used as a roon core or to output digitally. I compared the stream via Ethernet to the renderer built into my DAC (works great) vs its output via USB into my DAC (even better). FYI: The only digital output offered by the Quark is USB. (Same for the JCAT S1 Evo under consideration for one of my systems).
A relevant tangent: surprising to me, I am now happily using Roon for library and streaming management with the Quark. Some may recall I’ve been critical of Roon in the past for its sonic penalty.
Things change, technology advances and the complexities of making the nearly unlimited variables in our respective gear work seamlessly (it often doesn’t) mean that an approach that works well for one may not work well for another. Absolutes I once held are now easily disputed by my own experiences.

