I'm using an ASUS ROG gaming PC as my streamer running Windows 7. I stream from Qobuz. I also have over 4,000 CDs which is my source most of the time. I run USB from the ASUS to my Berkeley Audio Alpha USB which is hooked up to my Berkeley Alpha Reference II MQA DAC using a BNC cable. My CD transport is a Jay's Audio CD3 Mk III.
I have compared the streamed Qobuz file with its corresponding CD (being careful that they are the same version) for at least 20 titles. The streamed file sounds identical to CD in every case.
I simply would not expect the streamed file to sound better than the CD played through the same DAC. If it did then I would question the quality of my CD gear. If my PC is somehow adding noise or corrupting the file then I can't hear it. I don't understand how a multi-thousand dollar streamer is going to sound better than a CD played through a Jay's Audio CD3 Mk III.
BTW, I have ripped my CDs to uncompressed FLAC using dB Poweramp, and I have compared these files to the CD. They sound identical.
I'm baffled why more listeners don't do this simple test, assuming they have CDs to compare with. IMO this should be the most important criteria for a streamer. Does it sound as good as the corresponding CD? If the streamer sounds better than the actual CD then I would propose that something in their system is awry. It's extremely hard to understand how a WAV file can be chopped up into packets, sent through thousands of miles of wire and hundreds of switches, go through your $200 home router, then reassembled into a file that can be read by a DAC, and actually sound better than the WAV file read from a CD.
Having said all that, my next purchase is going to be an Eversolo DMP-8 streamer but I'm getting it mostly for convenience. The reviews indicate that it has a very good interface and it has the ability to have enough memory installed so that I can put my ripped CD collection in the streamer which will avoid having to get a NAS or server.
My advice is to use CD playback as a standard for comparison. This is the only way to genuinely compare the sound of streamers IMO.