Yes. There should be no difference in audio performance between Roon and UPnP. There are a lot of reports of one being better than the other, but I keep a close eye on these and there is an equal split in numbers between Roon better and UPnP better as well as a larger number of reports of hearing no difference at all. This tells me that statistically there is no real difference in absolute performance and it only comes down to the preference of the listener.
File playback sources via other inputs (USB, S/PDIF, AES, etc) can’t match the performance of the inbuilt network interface on the Rossini.