I’ve been into high end digital since tha advent of the CD while maintaining a high end analog rig. I have tried many combinations of streamers an DACs while upgrading my main system, office and creating a headphone system. See my User ID for a couple of my systems.
A streamer is every bit as important as the DAC as is the preamp etc. In a well balanced synergistic system they all must be of equivalent and equal sound quality. Finding this combination for your system is hard… hype, different opinions, different sound quality character among all the components.
But at this point in time, in general, if you find best in class, the place to start is assuming the cost of each piece should be about the same… Streamer, DAC, preamp, amp, speakers (these will be more).
So on my systems the best matches I got on my different components are the following (all are mature complete end point systems):
Main: Streamer $22K, DAC $17K, Preamp $17K, amp $22K
Headphone: Streamer $4K, DAC $4K, Headphone amp $5K
I have had dozens of combinations and spent decades building these… working my way up. The formula has changed as streamers, DACs and other components have gotten better.
So, don’t believe anyone that says the streamer isn’t important… either they are playing with sub $1000 systems, or just haven’t had wide enough exposure. Probably well intended, but without lots of exposure at many levels, it is easy for your head to tell you, “it’s just bits, it can’t matter”… and believe it. I thought that once.