Red book CD vs 16 bit 44k1 files.
800 (not upsampling) --> 861v6 vs. Sooloos or Roon --> ID40 / 861v6 ... zero difference.
800 (upsampling) --> 861v6 vs. vs. Sooloos or Roon --> ID40 / 861v6 ... I prefered the later, however ...

800 (upsampling) vs 800 (not-upsampling) --> 861v6 vs. ... again I prefered the later, I put this down to the apodizing filters in use when the 861 is upsampling.

24 / 96k two channel DVD-A vs. the ripped version of the disc.
800 --> 861v6 vs. Sooloos or Roon --> ID40 / 861v6 ... zero difference.

Summary disc spinning vs streaming the same file ... on good equipment no difference ...

Regards,
Carl

861v6+ID40, HD621, 8000.2, 7200HC, 7200.2, SKYQ Silver, PS3, PDP-LX6090, QNAP TS870-Pro (8*6TB), Roon, iPadAir2.
[In Reserve] C15, MD600 (2*3TB), TwinStore RM (2*2TB)