It's not surprising that your friend heard no difference. I've used multiple PCs / Macs / small board computers as a streamer (using USB and sometimes optical) and have heard no difference at all between them.
Logically, it doesn't make sense that a streamer should make a difference as all it's doing is moving bits from point A to B. As long as the data gets to the DAC intact, then you have the exact same digital audio being converted to analog, no matter how it gets there.