It matters big-time. If you are using USB, the playback software, CODECs and the hardware/power supply all affect the SQ. The jitter of the master clock inside matters. Even after optimizing all of these, you still need one of these to clean-up the USB signal before it goes to your DAC:
https://sotm-usa.com/collections/sotm-ultra/products/copy-of-tx-usbultra-regenerator-1
Even using Ethernet networked audio (renderer), the router/switch matters, and the Ethernet cables matter. The playback app still matters. The jitter of the internal master clock matters.
Steve N.
Empirical Audio