It is very hard for you to make the comparison Mad Floyd because you won't be able to reduce the other critical confounders. You would need to get access to the dCS algorithms for use on your computer source or the Hqplayer filters on the dCS and compare that way.
I don't think you have to over complicate it. I would listen to the same files at the same rates through a computer using HQPlayer and USB input and then through a NAS using Ethernet connection and allowing Rossini to internally upsample. Determine which one you prefer. Not scientific and there are other factors like USB vs Ethernet....but in reality...the individual doing the comparison is the only opinion that matters and in the real world....you will listen to computer via USB and NAS via Ethernet
I have found the Ethernet connection to be better....but I have not used hQ player. I don't want a computer involved so for me the point is moot
I do prefer the Vivaldi stack to the Rossini...but as I have mentioned before...the Rossini is a real value
If someone really wanted to use hQ player and a computer via USB.....I would recommend just getting the Vivaldi DAC and possibly the clock...I expect...it will outperform the Rossini in that application. The beauty of the Rossini is it rolls DAC, upsampler and network capability....into one box with a very high sound quality....tough to beat
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