Agree that is the question.

My guess is that the real limitation will be 24/96 rather than how the software decoding is implemented within Roon. There may of course be some improvement in SQ from using a 218 rather than an MS200 but again the limiting factor will likely be the DACs (and amps) in the 24/96 DSPs. I'm guessing it will still sound very good via either route.

Streaming: Roon, NUC, QNAP869 NAS
2ch system: dCS Vivaldi, Audionet Stern, Audionet Heisenberg, Magico Q1
Retro system: 101/104/105, Red Rose Spirit