I would need a little time before agreeing that it is “precisely” the same as the Vivaldi Upsampler, but directionally that seems correct.
My (limited) understanding was/is two key functions of the Director are (a) if you run multiple inputs. If you have multiple input modules going into MSB DACs theoretically things could get noisy. You can now move all those inputs to the Director, and isolate them, and then push them to the DAC via one isolated fiber connection. In that sense, I agree that this is similar to the Upsampler. However, if you only run one input, e.g., Roon, to the DAC, you can do that with the ProUSB fiber link and don’t need the Director.
What is more interesting is (b) more advanced filters/DSP. They seem to be saying that since the DD has much more processing horsepower, they can pull some DSP into the Director and write/execute more sophisticated filters. I’m not competent enough to explain this further (and open to hear from others!)
MSB Reference and Select DACs both process high resolution files–DSD 2x, 4x and 8x–without the need of another external box (Upsampler, if it could process higher res).
MSB has a compelling product architecture: completely separate power supplies, complete isolation of network effects, high accuracy clock, complete input/output modularity. This dramatically simplifies and reduces cabling expense and the spend on expensive, aluminum chassis (plural).
I was at the cusp of purchasing a Reference DAC, but had an opportunity to purchase a Rossini at an attractive price, and that’s how the cards fell.
I’m very pleased with my Rossini, it’s an incredible DAC, just IMHO, MSB is also a good choice.