A computer is a computer is a computer. Audio streaming does not require much processing power, so even a basic Raspberry Pi will do. There are two qualifications to be made, however. The first is that the more powerful ones necessarily have fans, and that fan noise completely wrecks your noise floor. So get a fanless one, or a very quiet one if you need that very same more powerful computer for other purposes as well.
The second qualification is discussed more often, and it is that internal soundcards rarely are any good, particularly in laptops. Even a very modest Behringer UCA 202 usb DAC will beat just about any inbuilt sound card. So get a decent usb DAC. My personal favourite for affordable basic high quality usb conversion is the ODAC. In your case the Oppo does all this work, and cannot be meaningfully improved upon.
The second qualification is discussed more often, and it is that internal soundcards rarely are any good, particularly in laptops. Even a very modest Behringer UCA 202 usb DAC will beat just about any inbuilt sound card. So get a decent usb DAC. My personal favourite for affordable basic high quality usb conversion is the ODAC. In your case the Oppo does all this work, and cannot be meaningfully improved upon.