I'm certainly not the first to say this, and surely won't be the last, but the streamer is right up there with the dac in order of importance in streaming chain. I don't care about all the signal and network filters, audiophile switches, lps, etc., these all just band aids if streamer and dac not optimal, the full potential of these devices will only be realized after attending to dac and streamer.
I'd also add a totally maxed out mac mini can be a very nice streamer at a certain price point. I learned a lot from incrementally optimizing my mac minis. Optimizing operating systems, quality RAM and linear power supplies are critical for streamers, powerful processor for low latency next. The proof of need for a powerful processor with Roon was crystal clear when I was running both Roon and Audirvana with the minis, Audirvana always had superior sound quality to Roon with all three of my minis. It wasn't until I obtained my present custom build server (I9 Intel processor, Euphony operating system, Optane industrial RAM, powered by $6k JCAT Optimo ATX lps) that Roon sq surpassed Audirvana, adding the second streamer as an Endpoint/renderer added that much more. Roon is capable of sq equal to or better than very nice vinyl setups, seemingly requires more extensive optimizations than streamers with proprietary music player apps. I should add Roon sq superior to the Euphony Stylus proprietary music player app with my setup, very few Euphony Stylus users agree with this.