Upsampling in Roon 1.3

[El_Duderino]

Given that the Devialet Expert upsample all incoming bit rates to 24 bit 192 kHz PCM -- including incoming DSD64 -- is there any theoretical advantage to setting the ROON DSP to upsample to anything other than 24 bit 192 kHz for all sources? Is there any theoretical advantage to upsampling to DSD64 since this will be converted to a PCM stream by the Devialet DAC in any case? In essence, what are the theoretical "optimal" settings for the ROON 1.3 DSP engine feeding a Devialet Expert?