Using Matrix Audio X-SPDIF 2 with Oppo 105 and DSr

First off, im bit confused by what this device does or can’t do. Does it simply upgrades the quality of the resolution, most notably if using it in a DSr linage? I am primarily using my Oppo as a music server; I’ve been reading about the capabilities of the Matrix. Most of the discussions have referenced computer to DSr lineage; whereas mine would be Oppo to Dsr lineage. The reason for this lineage is to utilize the DSr I2S inputs. If not mistaken, Matrix Audio X-SPDIF 2 will upgrade the resolution while using its outputs. Would I get a noticeable bump just by running an spdif output (without the X-SPDIF 2 from the Oppo to the DSr? Is this a practical setup or a redundant one as the Oppo purports to output DSD (only from 1 HDMI output)? Currently, Im using foobar via win10 to play ISO sacd files though the DSr usb and it works marvelously.

Not sure you can use Matrix with an OPPO, Matrix needs a USB input

Thanks, I don’t have any usb outputs just inputs. The Oppo has 3 USB ports, just assumed 1 had to be an output. Well, mark this off