@troidelover1499 There's a lot of great insights on here. This topic has been on my mind for the last couple of weeks for other reasons. Here are a couple of thoughts:
1.) I currently use Roon streamed from a dedicated Mac Mini (M1). My current digital setup consists of Roon --> HQPlayer (non-upsampling) --> Curious Cable USB --> Denafrip Hermes DDC --> AudioQuest Carbon HDMI I2S --> Denafrips Terminator II.
2.) Roon is a product that is generalized to work all kinds of different hardware, virtually none of which is optimized for digital audio playback. Jitter is a constant negative variable in digital audio SQ, and many hardware manufacturers (like Apple) aren't necessarily concerned with digital audio playback. Personally, I think the Mac M1 chips sound better than the older Intel chips.
3.) Jitter IS a problem that virtually all DAC manufacturers address and mitigate with varying degrees of success. Digital-to-Digital converters from manufacturers like iFi and Denafrips can help mitigate that issue a little more. A DDC is something that I think can help improve the SQ of a Roon music player.
4.) It is true that some streamer manufacturers may focus their hardware on the elimination of jitter and producing a clean audio stream for the DAC, and thus higher sound quality. However, I suspect that most of those manufacturers focus their efforts first on the user experience (since it is the most visible), and second on the hardware. I also think there are fewer manufacturers that put a great deal of effort into both of those things, and can produce streamers with better SQ results than Roon.
5.) For me, Roon and HQPlayer on an M1 Mac platform give a lot of flexibility. I currently use HQPlayer as the transport of sorts (without upsampling, which I know is weird) between Roon and my DDC because I think it sounds better. I'm somewhat conflicted on upsampling right now, but at a minimum what I can say is that it can give a few more "flavors" of sound to choose from. That said, many of those kinds of options are just out of the question with a dedicated streamer.
For now, this setup works really well for me, but I'm always on the lookout for something better. Best of luck.