Many users appreciate this tool as it improves sound. How about your recent experiences?
Not sure there is much benefit with Naim streamers, They only go to 192 PCM as far as I know? Also convert DSD to PCM I think. I have used it with my T+A DAC200 and it is OK. I find it softens the sound a little too much though, wilst making it more airy and with a bigger sound stage.
192 PCM is fine, there is an improvement to every DAC if it get‘s feed also the right format/resolution so itself does no longer need to do the calculation on its own.
There are also different filters available for upsampling so just see what you like best.
I know, as I said I have used it extensively. The only way to see if it improved Naim dacs is to try it and decide for yourself. I doubt many on here have tried it with a Naim dac
It’s also capable of DRC/convolution filter rendering which is another area to improve sound quality
I think you have to tinker with HQPlayer, but the benefits are well worth it. To borrow a well-known, boring phrase - I get a deeper soundstage, excellent bass with great texture. 
The streaming flow below is Qobuz → Roon → HQPlayer → NAA → USB out → Linn Klimax DSM/3
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I am also intending to do upsampling to 192/24 PCM. What filter have you been using resp. did you compare some to decide which one to choose?
My favorite filter would be sinc-M with NS9, it gives me excellent control, and great depth and layering, my alternative would be poly-sinc-ext2 with TPDF, good grip, and instrument timbre.
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It will be interesting to see if hqplayer improves Naim streamers. I have used it on chord dacs, my Brinkmann nyquist and my T&A dac 200. All were improved to a degree. Never tried it with Naim as my NAA is usb only
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Raspberry Pi 4 with the latest RoPieeeXL 2024.01.1 (1292) works very well as a Roon bridge, and it supports NAA with quiet USB output.
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