I’ll add my $.02.
It would appear to be equipment dependent. In my case, I was a subscriber to Roon and, out of curiosity, tried streaming the same file using Lighting DS (Auralic’s software). I dropped Roon the same day. Incidentally, I was running Roon Core on a higher end Mac Mini solely dedicated to it with a solid state drive and 16GB ram. I wasn’t using Roon to upsample or process in any way - it was a true straight shoot out. If I had been, perhaps I would have gotten different results. Regardless, the reduction in sound quality was unacceptable. I have heard indirectly that Auralic has tried to address this recently such that Roon might sound better now on my gear. I no longer have interest in spending the $ to find out as LDS works well too.
So, as in all things audio - YMMV.