You didn't say what your source was "USB, Ethernet, SPDIF"?

I assume USB.

I think this unit comes close.

This has an SPDIF Output and it appears looking at the manual you can limit it's output rate for Meridian devices.

M2Tech Hiface Two It's around $600

This does "EVERYTHING" and has SPDIF Output. But I'm not sure there is a way to limit the rate on the SPDIF Output. The manual stinks.

iFi Micro BL It's around $550

It is designed as "portable" device so has a battery in it. I got one on sale for $400.00

Also not sure what both devices output on SPDIF for DSD Source. The iFi uses a Burr Brown DAC that supports DSD Natively. the M2Tech unit is an XMOS type device so it may convert it to PCM for the SPDIF Output.

Roon can run under JRiver (Windows) and JRiver has extensive sample rate conversion.

Foobar2000 will also handle any file format and output anything you want [I use a HiFace2 ($200 USB to SPDIF) or Mojo (Almost any Native format to Analog Only)]. But FooBar doesn't support Streaming from Roon/Tidal as far as I know.

- Fiddler (IMHO)

If you think listening to music is fun, try learning an instrument.
HT: G61RSL, 4x5K, 5.5KHC, 2xSC6000, Transporter, HD621, Philips BDP7501 4K, Tivo, 65" LG OLED 4K C6
Computer: Foobar2000, 5K, Mojo, HiFiMan HE1000 V2