Indeed, there are a number of streamers anchored by the open source flexibility of the raspberry pi variants. There are others which utilize a more sophisticated cpu setup but Linux seems to be OS of most. I can imagine that many of the manufacturers today are taking advantage of the pi as their core streaming platform and they write custom interfaces for their specific application. Like so many things in life, how the signal is addressed to feed the input, power supply implementation(s), what is done to the digital signal on the output side and how the handoff takes place are where the art of the individual designers is on full display. Noise rejection is also a big deal.
I've been streaming for alot of years and there are distinct performance levels. Some believe it is a matter of minor degrees...and within certain performance bands it is. There is quite a performance improvement from a normal home computer and an optimized mac mini. There is a considerable improvement from a mac mini to a purpose built streamer. Then you have the performance leap from there to the Aurender/Innuos level, then to the Grimm/Taiko level and on up. Is it worth the $$$ to move up the performance band? Thats an individual choice. For many, the entry Innuos level is a terrific stopping point. For those who want more, there are more sophisticated approaches as you move up the $$$ heirarchy.
For those who believe its snake oil or marketing BS, I would respectfully submit you havent heard it for yourself. A healthy dose of skepticism is always good...but to deny the performance improvements aren't available and are figments of an imagination is the equivalent to offering that all phono cartridges sound the same...that all phono stages sound the same....