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
@thyname  Your current breakdown is roughly 3 : 1

Do you feel that allocation is a good one to target?

I have had the Zenith M3 in my system.

I chose to leave cabling out of the discussion, for obvious reasons. : )
Not sure if it is a good ratio to target. I definitely like how my system sounds. 
You no longer have the ZENith MK3? Why? I used to own the sonicTransporter i5 a while back, as Roon Core, and while it was more powerful in processing power compared to Innuos line, the ZENith sounded noticeably better to my ears, plus extra features, etc. I don’t do any heavy DSP, and my library is relatively small at slightly over 1,000 albums, so processing power not an issue for me
I’m in the camp of it all matters. But my digital front end is
36% streamer
64% DAC 
Innuos zenith mkiii 
Aqua La Scala mk2 optologic.

But it’s what worked for me. Tried more than a few DACs and streamers. But that’s part of the fun of it for me. Looking and listening. I’m lucky to have a audio salon in my area that will let me take home just about any of the items they carry for weeks at a time to audition in my home. 
Just one more reason to support the local audio stores. 
BTW... I used the word salon instead of store. Kinda makes me feel like I’m “all that” using words like that......lol
@thyname  I have the i7 SGC server. I need the extra horsepower.

Regarding the Zenith Mk3 unit, it was only in my system for a few hours. At that time, I found it to be a toss up between my front end and the Innous...power cables/LPSs were a factor. I've made adjustments to the power side of my front end...and it is now performing above where it was when the comparison was made. Would the Mk3 + Phoenix surpass it, I cannot say, but I believe what I have vs that combo will be close. Which points to the Statement as the next step, should I go with Innuos.
I’m in the camp of it all matters. But my digital front end is 36% streamer : 64% DAC

Thanks @biketony