I do not know the answer to your upsampling question but I did stay at a Holiday Inn Express last night and learned something interesting.
1) I received a new Matrix Mini-i-3 Pro DAC yesterday ($899 MSRP)
2) Hooked it up and tried to get ROON via RJ45. Did not work since the ROON Certification is still a few days away.
3) I then used a very bad connection. Toslink from my very noisy computer to the Matrix using the TIDAL and Amazon clients.
4) Played a few songs and I am thinking this is rather good. I get to the 1976 song StarGazer from Rainbow and I am wowed by the sound. The percussion is hitting harder with better decay and it seems like the drummer is in the room. Awesome sound.
5) I switch to my Benchmark DAC3B ($1700 MSRP) on the better input of my preamp. It is connected to ROON with a microRendu. My best setup.
6) The same tracks are not the same sounding, It sounds more mellow and boring in comparison.
7) Only difference I can tell is that I have UPSAMPLING to 192 turned on on ROON. I turn it off and now only have my Convolution filter enabled. Boom, the excitement factor in the music is turned on instantly. Sounds as good as the Matrix, better in fact because of the better connectivity I have used.
End result is that I am no longer upsampling on ROON. Maybe that upsampling is not very good or I just prefer no upsampling.
Just an FYI.
1) I received a new Matrix Mini-i-3 Pro DAC yesterday ($899 MSRP)
2) Hooked it up and tried to get ROON via RJ45. Did not work since the ROON Certification is still a few days away.
3) I then used a very bad connection. Toslink from my very noisy computer to the Matrix using the TIDAL and Amazon clients.
4) Played a few songs and I am thinking this is rather good. I get to the 1976 song StarGazer from Rainbow and I am wowed by the sound. The percussion is hitting harder with better decay and it seems like the drummer is in the room. Awesome sound.
5) I switch to my Benchmark DAC3B ($1700 MSRP) on the better input of my preamp. It is connected to ROON with a microRendu. My best setup.
6) The same tracks are not the same sounding, It sounds more mellow and boring in comparison.
7) Only difference I can tell is that I have UPSAMPLING to 192 turned on on ROON. I turn it off and now only have my Convolution filter enabled. Boom, the excitement factor in the music is turned on instantly. Sounds as good as the Matrix, better in fact because of the better connectivity I have used.
End result is that I am no longer upsampling on ROON. Maybe that upsampling is not very good or I just prefer no upsampling.
Just an FYI.