Yes I think streamer’s and streamer/servers are the new "transports".
As far as things that contribute to better sound quality goes it’s the same basic things that are needed with other digital transports. Things like high quality audio grade parts, minimizing electrical noise by isolating components, minimizing jitter, better power supplies, controlling vibration etc. All that stuff applies to most all audio gear. Mass market computers are not designed for audio and so company’s are designing dedicated components optimized for audio performance.
As far as things that contribute to better sound quality goes it’s the same basic things that are needed with other digital transports. Things like high quality audio grade parts, minimizing electrical noise by isolating components, minimizing jitter, better power supplies, controlling vibration etc. All that stuff applies to most all audio gear. Mass market computers are not designed for audio and so company’s are designing dedicated components optimized for audio performance.