"do the Roku boxes pass 96/24 FLAC files? How do they connect with the home network, wifi?"
Not sure about that, but I doubt it given the vintage of teh device. Never tried anything more than standard redbook CD resolution using both .wav and .flac. There is a Soundbridge support site that might have more info.
I connected them using Wifi. Also uses wire network connection, but never tried. You need an 80% or stronger connection for uncompressed .wav files to play without buffering over Wifi, which is achievable in most homes if radio path to router is not obstructed. That's the biggest minitation. SB is newer technology and has much better throughput over Wifi I would say.
I will likely only part with one and keep the other maybe for use in a third system someday. I see they go for ~$20-60 dollars on ebay these days. Mine are in excellent condition with all accessories and manual I think and also in original packaging.