If you're just going to listen to Spotify and if your DAC has a toslink optical connection, just get the WIIM Mini for under $100 (I bought mine when it was on sale for $79) and connect it to your DAC. If you are concerned about it's low price, just go listen to the Darko Audio reviews of WIIM Mini and the new WIIM Pro. Darko says the WIIM Mini is his "favorite Network Streamer of 2022".
Seriously, the WIIM Mini is fantastic for $79/$99. Not saying it's "the Best" in any capacity. But it is good enough, especially if you are only streaming Spotify, and you can use an external DAC. And if you decide you love streaming, and want to invest in a higher-end streamer, you're not out much money. Oh, and the WIIM Mini works fantastically with Spotify Connect.