Most people doesn't care about some circumstances, people care whether they will encounter such circumstance. Personally I don't think I want to be bothered by uncertainty.
I think you should use PS4 optical directly to a dac with optical input. Tv optical will resample everything to 48khz, at least mine does that.
Edit: Latest PS4 doesn't have optical. I think Bluetooth dac make sense.
I just bought a Synology DS720+ and added 16GB ram and 250GB ssd cache. I found Roon run very smoothly on it and can upsampling DSD256 at about 50% CPU usage.