I am hoping that there is going to be released an operating system written specifically for a music server PC that offers a suite of tools to make it as good as possible. I am still waiting, it may exist already and I have to discover it.
Yes, there is. Euphony Stylus, which is more of a Linux operating system that has been pre-tuned to work best in most systems. It contains it's own music player or you can install Roon Core, HQPlayer, NetworkAudio HQP endpoint, Squeezelite LMS endpoint, or Airplay audio server.
https://euphony-audio.com/euphony-stylus-operating-system/
Alternatively, you can get Arch linux and start digging into all the configuration. This can ultimately get you better than Euphany, but it requires tons of time and experimentation as well as Linux knowledge.