Does the 'Buck' Start with the DAC?

There’s a ton of hyped and praised mediocre stuff on the market at every price point and despite what many of the audio reviewers been telling us for decades you will not always get what you pay for.
 I’m in the camp it all matters , you just have to listen for yourself .

Further more I believe it all really starts with a great recording , after all that’s why high end play back exists isn’t it ? 

Thanks for the additional responses. So far it appears that the DAC has priority over the streaming source. And that the better the streaming source, the better the downstream system performance.

Some have hinted at rough allocations for DAC vs Streaming Source.

Assuming mid- to higher- level components, what allocations would you suggest for the DAC and Streaming Source?

- 20K combined budget

- 30K combined budget

Thanks. - David.

Wow , David you have a budget of 20 to 30 grand for a digital front end ? What fun that would be though some here suggested a Shiite dac and Bryson CD player can’t be beat and anything spent over that is getting on a fast train of disminishing returns .

Though I much prefer a server IE ripped CDs over streaming myself here’s one fairly easy example to highlight the critical importance of both source and dac .

This past summer we had a Bluesound vault and a Innous MK 3 with out board dacs for comparison and I can tell you the differences in musically performance was striking. 
Anyway have fun .