I have found that the better the dac the MORE important the server/streamer and other network tweaks become. You need a great server/streamer to hear all your dac has to offer. Upgrades like ethernet filters, ethernet cables, and linear power supplies on your modem/router and switch become more important with a better dac. That’s if you want to hear all your new and more expensive dac can deliver.
A less resolving dac with lower fidelity will not benefit as much from a high quality streamer/server and the various network upgrades.
Also, our playback systems are comprised of more than digital front ends so our amplification and speakers must also be up to the task. Oh my it never ends!