Yes, this is an interesting thread. I would pick the one that sounds the best but I don't know which that is.
I have a Statement and I feel Sense sounds better than Roon and is easy to use.
However, the Ethernet output of the Statement is better than the USB, and for my Lampizator Goldengate DAC the S/PDIF input is better than USB. So my limited experience is I'm not a USB fan for output or input.
If the Pulse with SPDIF board sounds good that's what I would do to get Sense and stay away from USB, but I have not heard the Pulse or the board.
I use a Sonore Optical Module and Signature Rendu on the Ethernet output of the Statement then an Antipodes S20/S60 to take the USB output of the Signature Rendu to S/PDIF for my DAC. Running the USB of the Statement directly to the S20/S60 is not as good, hence my finding the Ethernet is the superior output on the Statement.
The S20 uses the same digital output board as the K22 so I suspect the K22's digital output is very good and has the benefit over the Pulse that you aren't limited to choosing one output but then your back to Roon.
It's conundrum.