As I said earlier I used justboom digi hat, it brings coaxial + optical out only to send the signal right to your DAC, so in that sense, pi has more options with hats. The reason is I already have my PC using the usb input of my DAC. Anyways, thanks for mentioning Daphile, didn't know it existed, another choice
Sorry I was working yesterday and did not take time to explain more.
I am an old user of Logitech Media Server, more than 10 years, maybe 2008 since now.
What I like is the Open Source project. It's in my values. Also, the system is competent for my use cases: one (Open Source) NAS full of music, and plenty of players around the house, in bedroom, Lab A, Lab C, Living room...
I use the Raspberry Pi and other fruits Pi like Orange Pi and Banana Pi. With Linux and moste of the time Squeezeplay, everything is open source.
With the Raspberry Pi there are some limitations, especially in the domain of processor power, that dictates the ability to go for something like 32bits and 768kHz in the player side.
Few years ago I tried Daphile and found it is a very competent Linux distribution for audio. Of course some points are irritating but positive points are far ahead. In 2018 I had an "ergasm" discovering Atomic Pi because it was 35$ (the same amount as a Raspberry) for an Intel 4 cores processor. I bought few cards for tests an fun time and now I have one in the bedroom and one in the living room powered by Daphile.
Daphile is at home on this little card, processor power is ok for what I want and the power consumption is really really low. The compete system consumes less than 15W from the wall plug when I have music all the day long. It's really a low impact on the planet.
I've wrote something about
LMS and Daphile here. Maybe you can have a look.
For me, using the Raspberry is ok for a time, but you will ending with Daphile.