My set up, until recently as I'm now using Roon, was this:
2GB RPi4 running Moode Audio controlled by Bubble UPnP android app.
The RPi was connected to the internet via ethernet, but wifi is okay.
The RPi was connected to my DAC via USB.
This is my RPi.
You'll also need a power supply -
this is the UK one, obviously you'll need region specific.
You'll also need a case -
this is the one I've got. You can get cheaper cases. You won't need a fan if you're running it as a music server.
In addition to this you'll also need a micro SD card. 8 GB card is fine, but any size upwards from that will work.
You can find the Moode download at
https://moodeaudio.org/.
There's also a
handy set up link. You will need to enable UPnP in Moode after set up. This is in menu, configure, audio.
Moode has recently released version 7 and, in my experience, there were some incompatibility issues with UPnP set up, i.e. Bubble wasn't working properly.
If I were you I'd install an earlier image. Version 6.7.1 can be found at
https://github.com/moode-player/moode/releases/tag/r671prod
(You'd need to click on "moode-r671-iso.zip" for the download)
Another alternative would be Volumio. I used Volumio and Moode. Volumio lets you use Tidal directly from its User Interface. Don't do this. You have to pay an additional charge and it's not very good. Just use it as a UPnP renderer. Unlike Moode, this feature is automatically enabled.
Information and downloads can be found at
https://volumio.org/