If you have standard network gear there is usually no difference between Ethernet and Wi-Fi. If you have decent audiophile network hardware, low noise LPS e.t.c then ethernet pulls ahead and can be noticeably better.
I think the whole jitter/reclocking theory about audiophile switches is wrong, and it's more likely high frequency noise is passed down the chain that ultimately effects the D/A conversion and small signal amplifications stages. Nothing to do with packet timing e.t.c.
But if that were true wouldn't an air-gap like wi-fi be the ultimate choice? I believe the wi-fi chips themselves have a huge amount of high frequency noise that deleteriously effects local circuitry. For example, if using just a router for all connections, turning off the 2G and 5G internal wireless (if possible) leads to an increase in transparency. Those wi-fi chips are not designed to be near delicate small signals and DAC's.