A brief comment on my experiences of a few years with the raspberry, among all the players (distro) that I have tested MoOde is the one with the best sound quality and the possibility of adjustments for better performance.
At the moment I have an RPi 3B + and an RPi4 and I always used it via the USB output and I don't notice any difference between the 2 models, and as the USB output is not clean I use a Uptone Regen, this rather improved the audio quality leaving the stage more defined and with greater depth.
I know they will want to take offense at my comment, but as I always speak, I listen with my ears and not analyzing numbers. Sound result depends on several factors used in the system, amplifier, speakers, dac, acoustics, cables and others, in addition to all this each person hears and tastes different sounds, so I recommend listening to your system and draw your conclusions.