I’m of the firm belief that the only thing needed in a streamer is a simple Pi hat or Volumio-based microcomputer.
For those who don’t want to fuss with building one, iFi-Audio makes the Zen Stream at around $300, which is a tidy, sleek-looking little box that has a customized Volumio-based GUI, is capable of passing thriugh up to 384khz or native DSD 256, is MQA-compatible for the dwindling number of folks who care about that, and has a hardware switch on the back to dial between Roon-Ready, Tidal Connect, AirPlay 2, DLNA, HQConnect and Spotify Connect (it’ll host Qobuz through Roon).
Through its own software-based GUI you can select a range of buffer settings depending on your network capabilities, and it’s got a range of ports including USB out and in (the latter to attach external storage) and coaxial S/PDIF. I used it for years until for completely irrational reasons I “upgraded” to the Neo Stream, only because it was capable of passing through up to PCM 768 and DSD 512, and I was in a Roon upsampling phase (which was brief).
I’m aware that some folks grouse at spending even $300, but when you consider that Naim, Bluesound, Cocktail Audio and Cambridge charge various exponents of that with the promises of the “ultimate sound quality” (in their universe where digital audio has a sound), any many come with a lackluster integrated DAC many don’t need, I thought the iFi was the far more honest choice at the time.