Does the 'Buck' Start with the DAC?


Some members have expressed that the server / streaming front end is less important than the DAC.

I subscribe to the position that "Everything Matters"

As I consider front end choices, I'm trying to gauge if I should be leaning more heavily on a DAC versus a SOURCE (server / streamer).

Feedback and perspective from both camps, or any others, will be helpful. Thank you.

Please Note:  I'm not looking for validation of the position that "only the bits" matter... I accept that some believe this wholeheartedly... and that's okay by me. 
david_ten
Bit are bits! (Just kidding 😂)

From my experience, all three matter. DAC, Server, Streamer. Having said this, I have currently spent more on my DAC, vs. the server / streamer combo (Innuos ZENith MK3). If I had the money, I would have bought the Innuos Statement, and called it a day.
@thyname  Thanks!  Are you saying, ideally, that you recommend... equal spends on / equal performance levels for... the source and DAC? 
Perhaps more on DAC. Without neglecting the source of course. I hope I make sense