I use Kodi to turn my 2014 Mac mini into a music server as part of a living room system. It's free, under active development, and has a plugin system to extend its capabilities. If you plan on using an external DAC with the Mac, automatic sample rate switching should work fine. Otherwise, the Mac will resample the audio based on the setting in the Audio MIDI utility when using the analog output directly. I control Kodi using the Yatse app from my phone.
For the basement setup, I use a Raspberry Pi 3B+ with moOde connected via USB to a Benchmark DAC3 B to stream music from a shared folder on my Mac. I've also tried Volumio and piCorePlayer, but found moOde to be the most reliable and easiest to use. You don't need to touch the command line to install any of these OSes, just write the image to the SD card and you're in business. I use BubbleUPnP to stream other content (YouTube, Qobuz) from my phone to the RPi.
Don't worry about power supplies, cables, or USB tweaks. The only job of the streamer is to feed the right bits to the DAC. Digital errors sound like pops or static during playback. Large amounts of jitter sound add harmonic distortion to the output. If you don't hear any artifacts during playback, then your setup is fine.
Hope this helps!