Hey Mapman,
If your device upsamples, then it should apply the necessary headroom management. There's a great article somewhere in the BenchmarkMedia.com blog, and as they point out, not all older DACs would do this accurately.
In the case of Roon, the Roon software is doing the upscaling (48k/24 to 96k/32), and it is in this process that clipping can occur. What's odd is that we, the users are being asked to set the headroom for it to not happen.
If your device upsamples, then it should apply the necessary headroom management. There's a great article somewhere in the BenchmarkMedia.com blog, and as they point out, not all older DACs would do this accurately.
In the case of Roon, the Roon software is doing the upscaling (48k/24 to 96k/32), and it is in this process that clipping can occur. What's odd is that we, the users are being asked to set the headroom for it to not happen.