I agree with anza above.
I'm using a Sony X55ES with an optical digital out to my DirectStream DAC, as well as an Innuos Zen Mk3 server/streamer that feeds the same DAC via USB. I have an Innuos Phoenix reclocker to help further clean up the USB signals from the Zen to the DAC. Playback of WAV files saved on the Zen sound a bit better than either the CD playback on the X55ES or Qobuz streaming through the Zen, although all three routes sound very good. The CD playback might improve somewhat if I were to upgrade the Sony CD player, but I still doubt that it will match the sound of the WAV files saved on the Zen.