Erik's point I think is you could get a cheaper DS DAC if you prefer DSD (for some reason) and forget about the ladder part.
Kind of. As I understand it, the whole raison de'etre of the DENAFRIPS line of DACs is the discrete R2R ladder, no? Conversely, the whole point of DSD is to simplify the reconstruction circuit to a switch and capacitor with an output filter.
Also, yes, I've heard Roon's DSD upsampling, and at least on my system it sounds brighter and harder, not better while soaking up CPU time on the server.
But it's his ears and his money. If he likes the sound better that way, that's his choice.
@jaytor No doubt, I'm just confused here, it's like buying a fancy French chef's knife to chop wood.