got it. I do have some experience with a Wired4Sound modded Sonos unit that I borrowed from a friend a few years ago. It sounds like yours does something very similar to what the W4S unit did, except the latter upsampled with a limit of 96 khz (spdif output).
In my system, I didn’t hear a difference between that and a Sonos output to a Benchmark DAC1, but emphasis on “my system.” One other question I would pose that is way beyond my technical expertise is whether there’s a difference between the sound of something that comes in at 44.1khz and is upsampled to either 96k or 192khz- vs something that can handle a native rate of 96 or 192. These are questions best answered by someone other than me.