I agree with others that streamer is most important, but then with upgraded streamer the dac or network will become weak link, and around and around it goes.
In the end so many choices, I can't say with large measure of assurance what is best for any other individual. As for myself I can't live without Roon, the interface is just so seamless, and such great utility with multiple configurations in my unique streaming setup. One can also mix and match equipment from various manufacturers, result is sound quality will be extremely variable dependent on entire streaming chain. I don't believe ultimate sound quality with Roon is an issue, I prefer it thus far to the Stylus proprietary music player I have, a player that has a great many positive reviews. One can also use the embedded HQPlayer within Roon for an amazing journey into dsp!. One can over and up sample PCM and DSD, convolution filters aplenty, ability to add individual equalization. Finally, I believe I'm hearing a qualitative difference with the network adapter chosen for a two machine streaming setup,NAA, SqueezeLite, and RoonReady the three I've experimented with.
Adding up the versatility, utility and sound quality I'm getting from Roon makes it an absolute necessity for my streaming. I will say this level of versatility and sound quality requires a fair amount of fiddling and streamer with relatively high power processor, think Intel I7 minimum for HQPlayer. An OS optimized for Roon also required for optimal sound quality, OS optimized for the proprietary players mentioned above probably plays large role in their reported sound quality edge.
Bottom line is I don't believe Roon is inherently inferior music player. I doubt Taiko would be using Roon in their Extreme streamers if they thought it had some inherent sonic liabilities.