An dis-used Android phone, with a copy of Neutron media player , setup as UPNP end point, can be connected to ANY DAC, and bit-perfect streaming can be achieved that way.
I have tried this, and so far I have not hit any issues.
Cost is nothing! setup, easy.
No DAC really needs to have streaming.
24/192 bit-perfect streaming is possible, does anyone need more?
Furthermore, Neutron DSP is second to none, so even EQ and room correction can be implemented at each point, in different rooms.
Any software player can stream to that.
There are other cheap options too.
Many.