Component with probably lowest sonic benefits, with ridiculous price ladder.
Its basically a low noise ARM based computer with off the shelf components, decent power supply and variant of some Linux OS. Cheap to manufacture, crazy high profit margins.
Going from cheap PC to few hundred $ gives small sonic benefits, but then next step is 2-3k$ streamer, where i bet 95$ people wouldn't pass blind A/B test.
I tried few cheap and expensive ones, but can't say expensive ones are worth the money, not even close, i would rather invest that in amp, speakers, room treatment.