I don't care what audiophile reviewers say or what ASR type of fanatic websites "measure". I trust my years, so this is my personal take, based on my gear.
I heard a very clear upgrade in sound going from Bluesound Node (2021... which I think was Bluesound Node 3.. they dropped the "2i" etc) to Limetree Bridge II. Smaller device, no nonsense, and in over-sampling mode it's super sharp.
Didn't take too long for me to become curious about the upgrade I'd get from moving to Lumin UI Mini, which gets raves here and on every website I've seen. So I spent 2.5 times the money I'd spent on Bridge II. Realized it only works with a LAN cable... so moved all my stuff around to do that. I heard very little upgrade from Bridge II to UI Mini.
YMMV. For me, Bridge II is a sweet spot. I use Tidal, and from streamer it goes into my RME ADEII DAC, then into my Dynaudio powered speakers. I'd hear more of a sound difference upgrading the DAC or even the speakers than from upgrading the streamer. Schitt Modius to RME was a whole different world.