We often talk about "as good as we will ever need". 24/192 really is as good as we will never need. Arguments can always be made that properly implemented 16/44.1 is already as good we will need (given that people can't reliably tell the difference), but 24/192 is so far beyond that, and so far beyond our hearing range, that yes, 24/192 as a data format, for stereo at least, is really as good as you will ever need.
Pick a lowish cost PC or MAC, somewhat modern, and it is going to run whatever version of server software you are ever likely to need for many years.
Pick a good DAC with a USB input, and you are now immune to data transmitted jitter, and contrary to popular opinion of those who have never designed electronics of any sophistication, creating a local clock for audio D/A conversion, of low enough jitter to be well below other noise sources, is not terribly difficult, and you certainly don't need an uber expensive 10MHz external clock, that is not an even multiple of the data conversion process and introduces jitter from cable transmission and edge detection. If you want to read an article that shows total ignorance of digital audio, clocks in digital audio, and follows with an obvious stretch to say something positive, though quite clearly, there probably was no difference, read this drivel: https://audiobacon.net/2018/09/26/sotm-sclk-ocx10-a-high-purity-10-mhz-master-clock-generator/2/
So what is left w.r.t. good sound? Electrical noise on the USB I/F. Invest in a good USB 2.0 High Speed Isolator (that does 480mbps), and a low noise power supply for the DAC side. Problem solved.
Assuming you have a good DAC, with a small outlay of money you now have something that has the ability to deliver audio quality that will match any server/streamer, and will keep doing so for many years. The only downside is the physical I/F, i.e. the computer, can be a pain to remote.
Pick a lowish cost PC or MAC, somewhat modern, and it is going to run whatever version of server software you are ever likely to need for many years.
Pick a good DAC with a USB input, and you are now immune to data transmitted jitter, and contrary to popular opinion of those who have never designed electronics of any sophistication, creating a local clock for audio D/A conversion, of low enough jitter to be well below other noise sources, is not terribly difficult, and you certainly don't need an uber expensive 10MHz external clock, that is not an even multiple of the data conversion process and introduces jitter from cable transmission and edge detection. If you want to read an article that shows total ignorance of digital audio, clocks in digital audio, and follows with an obvious stretch to say something positive, though quite clearly, there probably was no difference, read this drivel: https://audiobacon.net/2018/09/26/sotm-sclk-ocx10-a-high-purity-10-mhz-master-clock-generator/2/
So what is left w.r.t. good sound? Electrical noise on the USB I/F. Invest in a good USB 2.0 High Speed Isolator (that does 480mbps), and a low noise power supply for the DAC side. Problem solved.
Assuming you have a good DAC, with a small outlay of money you now have something that has the ability to deliver audio quality that will match any server/streamer, and will keep doing so for many years. The only downside is the physical I/F, i.e. the computer, can be a pain to remote.