Moving music file data over a wireless network connection should make no difference in the sound compared to downloading over a wire.
What will make a difference in sound is the target device which provides the clock to the DAC in regards to jitter and the DAC itself in regards to how accurately the bits are converted to analog.
What will make a difference in sound is the target device which provides the clock to the DAC in regards to jitter and the DAC itself in regards to how accurately the bits are converted to analog.