Because you use capitals it must be true! Sorry, but many other components have lots of claims that are not true too. After you eliminate electrical noise, there is really not much you can do unless you are purposely manipulating the bit stream, assuming your DAC is good at jitter reduction if SPDIF connected, and with async USB, not much to improve.Interesting...
Nice trolling, but your not goning to catch any real fish with that bait..;-)
Your comments "not much you can do" and "not much to improve" swims dangerously close to "everything sounds the same."
Don't get me wrong, I am an extremely technical guy.
FWIW I have a dual degree in Engineering and hold several Patents in my field.
However, I learned a long time ago that, that when it comes to audio, it is far better to let one's ears inform one's intellect (and system of beliefs), rather than the other way around.
Take a moment to think about that. This distinction is extremely important. If your ears hear a difference and you confirm that difference is reliable and repeatable, then find a logical reason how and why it can be so. Do not let theory sway your judgement, rather let your judgement inform the theory.
It is interesting that OCD Mikey's comments come without much comment on the sonics of servers/streamers at various price points and many comments on this thread follow the same hypothetical path.
Personally I have HEARD many many servers in my system, from an entry level laptop to a custom built desktop PC optimized for audio to the latest servers from Baetis, Laufer Teknik, and Aurender
They all sound significantly different in my system and range is SQ from pedestrian to amazing. I finally spent my hard earned money on a third party solution that cost over 5 figures, even though I would have loved to have had success in my own DIY effort.
As a good friend said to me, until you've driven both, the difference between servers, like the difference between a Porsche 911 and a GT3 is simply no more than speculative.