I've tried several components to support streaming in my system, at various times.
Roughly in order of preference (most to least preferred):
1. Matrix Audio Element X
Pros: Roon ready; combines DAC+streamer+preamp in one box; excellent SQ; functions as either a USB-attached or Network-attached DAC.
2. Mac Mini
Pros: all the versatility of a full-function computer, including support for advanced DSP/upsampling tools such as HQ Player and BACCH4Mac.
Cons: need to access via screen sharing; complexity of setting up and trouble-shooting software
3. Sonore ultraRendu
Pros: relatively inexpensive way to get high SQ and simple streaming; supports HQ Player; Roon-ready
4. Bluesound Node 2i
Pros: lots of functionality packed into small low-cost box; nice programmable remote-control capabilities; Roon-ready
Cons: not necessarily the best SQ for what I'm willing to spend; no USB except for storage.
5. iPhone 7
Pros: Small and convenient in a pinch; portable
Cons: Can't use it easily with my current amp and pre-amp setup. With a Peachtree integrated amp, can work pretty well.
So each of the above has a different mix of pros/cons.
I think the biggest differences have more to do with functionality than any effect on SQ of the streaming function, per se. For an all-digital system To me it makes sense to integrate streamer, DAC, and pre-amp into one box. In that case, the main concern isn't the streaming function but other functions such as the DAC, the pre-amp inputs, and the volume-control. If cost were no object, my ideal component would look something like the new Lumin P1. Compared to the Matrix Element X, it adds HDMI Arc (for easier/better integration with a TV) , a Roon-ready IR remote, and fiber optic network input. But it's nearly triple the cost of an Element X, so I'd want to believe the SQ is noticeably better. With fiber optics and more sophisticated volume control, as well as dual mono DAC chips, maybe it would be.