Both the streamer and the DAC play major roles in the resultant sound. I have used, iPads PCs, inexpensive streamers, $5K, $10K, $15k, and $22K streamers and the difference is like night and day. The streamer matters. The last of those streamers is the one in my main system.
I think there are some differences in how they affect the sound. Cheap streamers are thin sounding, have high noise floor, and image poorly, I think really cheap DACs have all the problems of cheap streamers, but also strongly effect the tonal balance and some of the more musical aspects. This is a new theory of mine… I’m going to have to do some direct testing to verify it. But absolutely no question that the streamer strongly affects the sonic output as does the DAC.
My rule of thumb is for maximum sound quality invest equally in the streamer and DAC… although mine feel at $22K streamer $$17K DAC.