Top notch streamer without a DAC is simply a renderer like the Interchange:
https://www.audiocircle.com/index.php?topic=156409.0
The Interchange interfaces with Ethernet and delivers data with 10psec of jitter at the end of a 4 foot S/PDIF cable, lower than any other server you will buy. Not for USB.
I use Interchange with my Mac Mini and Linn Kinsky/Minimserver, all freeware. The SQ from this far exceeds Roon. You will need to use Linn Kazoo for streaming low-res from the web. Hi-res is from local storage only. You can also use Jriver, but SQ not as good as Kinsky.
For optimizations, do these things:
1) AQVOX switch
2) 2 Wireworld Platinum Ethernet cables, 0.5m and 2.0m
3) EMO EN-70e isolator between the two Ethernet cables, 0.5m cable at the AQVOX
It is critical that you connect it as described for best SQ.
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If you must use USB, then get a USB converter like the Berkeley and this reclocker:
https://sotm-usa.com/collections/sotm-ultra/products/copy-of-tx-usbultra-regenerator-1
You will also need a good USB cable, like the Wireworld Platinum.
If you want to eliminate your Mac, then maybe the Antipodes servers or Aurender N10. You wanted the best.
Steve N.
Empirical Audio