spend on the streamer or on the DAC ?

I just recently switched from an oppo bdp 103 as a streamer to a Node 2i. Both feeding an Emm Labs dcc2 SE. One thing that is absolutely obvious in my case is how much better both streamers sound when the Emm Labs handles the processing (including clock). Direct from the source the oppo outclasses the node by a good bit. I have found the node significantly lacking as a stand-alone unit. When they both feed the Emm Labs their differences are much less discernible. As transports go they are kind of lateral comparisons. 
From my experience if you get yourself a high performing DAC the quality of the sound will scale with your transport upgrade. This might not be the case the other way around. I think a great transport will be more limited by a bad DAC than a great DAC being limited by a bad transport. 
As far as digital is concerned I am strongly of the opinion that the DAC and clock are the most important factors. 

@deep_333
...LOLOLOLOL...."emperors new clothes" indeed. The Audioengine BFi is pretty neat, and costs less than a couple of benjamins! Folks should try.

@deep_333 How do you get the signal "converted" from your NAS so your DAC can receive and understand it? If the network server is isolated in a different room I believe you shouldn't run a long USB cord or coax so how does the signal get to the DAC? Maybe I've missed something but I can't conceptualize how an NAS to DAC relationship can exist without another piece like a streamer that sits next to the DAC.

I started many moons ago with a Sonos connect. Then I added my first external DAC (Wadia), Big improvement. My neighbor stopped by one day and listen to a piano piece blind test between the Sonos with and without the DAC and he immediately purchased the same DAC, LOL.  The Wadia retail for 4x the Sonos cost. Then I did the W4S mods to the Sonos and got a little more improvement and big improvement on some specific music. Then I added linksys wireless mesh nodes with one of the nodes right at the system and hard wired. Did not really test the SQ but it basically got rid of drops. Then I added a Bryston BDP Pi streamer and got a significant SQ improvement, GF got the Sonos. Then I added a SGC Sonic Transport running a Roon Core and switched the Bryston to a Roon Endpoint. Both Roon and The Bryston have the ability to play Radio Paradise 16/48 FLAC stream. One day I switched back to the Bryston as the streamer and fired up Radio Paradise and it definitely sounded better (alive,improved image), bummer. But streaming Qobuz sounds about the same between the 2. The only knock in the Bryston is the Spartan MM interface. If I was looking at an all-in-one solution I would certainly consider the Bryston BDP 3.14. The BDP Pi is a streamer only but can be had for $1.5k that leave purdy good chunk of $ for a good DAC. I also agree with other posters that the source do make a difference. the 50/50 to 30/70 streamer/DAC $ ratio is on the mark. Note: I found my Bryston Pi used for ~$600.