@Dailydrive sorry if Im late to the party.
I have an r28 upgraded with the 2021 inputs.
I can confirm you that it still needs a ddc to get the best out of it. But with the 2021 version, the difference between direct usb and hdmi coming from my gustard u16 is subtle (more subtle than with the 2020 version). The bass is definitely better from the gustard.
I cannot comment regarding using it with a di20 as I dont own one, but you can expect for sure a better low frequency rendering, and probably a better stereo image…