Between S/PDIF and USB 2.0, USB has the higher bandwidth. You can up convert at least up to 384kHz in Roon with USB. I just tried it. :) No problem.
However, with modern DAC’s I honestly don’t hear a difference like I used to with older DACs, and it’s not my hearing, I’ve tested this out at the same time.
However, with modern DAC’s I honestly don’t hear a difference like I used to with older DACs, and it’s not my hearing, I’ve tested this out at the same time.