Virtual machine to play Tidal and audio files, Windows OS or ... ?

I am installing my home cloud and media server.
The system is based on an Intel i5-12400 CPU with 32GB of ram, and is running Proxmox as supervisor.
My goal is to install a virtual machine to which to passthrogh an entire USB channel for the SMSL M400 DAC, and play audio from TIDAL or from a music player.
Since TIDAL is moving all MQA to FLAC, I may don't need the Windows tidal app/player anymore.
In fact, I want to play hi-res FLAC files and DSD files as bitperfect as possible, and TIDAL gapless. What are your suggestion for the operating system and software to install?
 
Daphile is one of my choiches. Volumio is too pricey, and I don't know how is ap-linux.
Tidal for Windows is natively gapless and has the esclusive mode. On the opposite side it doesn't have any remote control, it requires remote desktop, vnc or anything similar, and I need another player for the audio files.
Does Tidal connect on daphile resample or not?