What's the best non-DAC streamer?

I use QoBuz exclusively for streaming. In setting up a two channel system, the max I can get, resolution wise, is 24-bit / 192 KHz. I think DAC’s can be overrated - - and if you had a blind test, I’m not sure how much of a difference your ears could hear. That being said, the one thing that isn’t mentioned often in these posts is the interface/software you will be using. I’ve tried DTS Play-Fi and can’t stand the lack of gapless playing. By far, the easiest and most intuitive interface for me is BluOS. I think the interface is a critical decision in any streamer decision.  Ease of use, features and benefits in accessing your music plays a big part in your enjoyment of streaming content.

I enjoy and recommend Roon. With that said, the best bang for the buck would be a Small Green Computer sonicTransporter i5, Sonore's optialRendu Lite for Roon only along with SGC's linear power supplies. A Roon lifetime subscription and the above will keep you under $3k.

In order to keep one's dedicated AC line as clean as possible, I'd recommend putting the computer (i5) on a separate AC circuit with the modem/router and run a fiber optic line to the opticalRendu that would reside in your audio system with the DAC. Unlike an ethernet cable, the fiber completely isolates your audio system from the noisy computer/modem/router environment.

None of the other solutions suggested, often at higher cost, offer these advantages.

You can save thousands by buying a small, fanless, NUC with a decent processor including wifi, a small amount of RAM, and a small internal HD for the software. For software you have lots of options. My personal preference is Room Rock, which works great. Of course, a Roon lifetime license will cost you $600, which is more than you'd spend on the computer. The final result would be a high-quality, whole-house streamer for around $1000.

Roon lifetime is $699.

The sonicTransporter i5 is a "small, fanless, NUC with a decent processor including wifi, a small amount of RAM, and a small internal HD for the software."

For the non-DIY hobbyist, it's put together, configured, optimized and with Roon software installed for a couple hundred bucks more.

I realize the OP is asking for something under $3k but, in general, the best streamer cost no object is the Sonore Signature Rendu SE optical. The Innuous and SoTM are cheaper and still sound very good.

But more on topic, I think the best value is the Sonore opticalRendu Lite for Roon. It sounds better than the Innuous and SoTM and is lower cost. It's also the only streamer in that price range with optical networking.