I use Audirvana to stream to the WiiM Ultra over UPnP and do not really notice a significant difference between upsampling and fixed sampling. I have a portion of my music collection in DSD and I have Audirvana convert that to PCM before sending to the WiiM and even with that, changing sample rate didn't particularly have a huge effect.
Pretty sure you'll get a significantly greater, "return on investment," by fine-tuning speaker placement and after that doing proper room correction (remember, boys & girls--limit that room correction to 300Hz and down!) than you will any miniscule potential benefit from upsampling.
Ed thanks for your response, I’ll keep playing around with the SRC . My HiRez files w/o SRC sound amazing. Playing back over a very simple 3watt SET and non Xover speakers.
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