I setup Roon a couple months ago, and, for what it's worth, here's what I ended up with:
1. An Intel NUC dedicated as a Roon ROCK server. I started with an M1 Mac Mini as the server, but it would not reliably serve 192/24 files. Clicks and pops. Lots of troubleshooting on a home network that is small-enterprise quality. Turned out to be the Mac. Roon develops their server software as a light, custom Linux installation, and an Intel NUC is their canonical server. All other version of Roon are adapted to the operating system and incur all the interrupted and competing system processes that Roon has eliminated from their pared down Linux implementation. Many people get Roon to run ok on various home computers, but for the best audio quality, the dedicated Roon ROCK server built according the their excellent instrucations is best. Roon sells a pre-built version of this as the Roon Nucleus on their website.
2. Server is connected by ethernet to 1 Gb switch and an Allo DigiOne Signature or Pi2AES running Ropieee is also hardwired to the same switch. Again, a dedicated, stripped down Linux purely focused on cleanly pulling audio from the ethernet input and getting very low jittter signal out to Coax or HDMI I2S (in the case of the Pi2AES). An Allo USBridge Signature is an option as well, but USB has been tested to be a weak link (e.g., https://www.youtube.com/watch?v=Jvu_doQfAI0
3. This can then go to a digital-to-digital transport (I use a Denafrips Gaia) for further jitter reduction and conversion (as desired) before heading to the DAC.
The biggest lesson learned for me was to keep the whole chain running on highly optimized, pared down Linux boxes. General purpose computer OSs just have too many irrelevant processes going on and too much eletrical noise to be good audiophile components.