OP
Keep in mind that streamers are networking computers in audio component
casework. The OS and the parts have been optimized for music replay. Therefore a PC can do everything that a dedicated streamer can do. Programs like Audirvana are designed to maximize the music streaming functionality of a PC.
I’ve done both. I definitely prefer dedicated streamers and own several for my 3 systems in my home but it is possible to achieve good sound with a PC. No one “needs” a streamer. It’s a choice