I'd say mm1tt7 summed it up pretty good. i have a few hopefully useful comments to add. There are a lot of new words and terminology with streaming. Hopefully I can explain some of this in simple terms
Your streamer and DAC are your source, just like a phono front end of table, arm, cartridge. phono preamp.
The expression " garbage in = garbage out" still applies. Many audiophiles start with a Bluesound node 2 streamer/DAC combo, but if you have a good quality tube based system, you will find you will likely want to upgrade it. It's the good value gateway drug to streaming music but if you have the funds, go to a better product.
In my experience both streamer and DAC are important but perhaps the DAC will have more influence on the sound than the streamer. All DACs do the same thing, convert a digital signal to an analog signal and the better DAc you get, the better the result.
Streamers vary in their abilities when you consider how they integrate to your music files you have bought or created form your cds and the online services like Tidal and Qubuz. You become married to the software of the streamer, as the software is what navigates you through your music choices. Also better streamers clearly do sound better, don't buy into the "bits is bits" argument.
Roon is simply another music management software that you use instead of the one the comes with your streamer. It is very good, but I found it did not sound quite as good as using the Lumin native app, when I was using a Lumin streamer, but I suggest you do get a streamer that will give you the option to use Roon. Then you can decide for yourself. To do so it has to be what is called a Roon Endpoint. Then you have the option to try it and see if you like it.
Finally MQA. People are so divided these days and there are people who think it's fine and other that seem to want to go out of their way to denigrate it.
I live in Canada and we don't have the option of Qobuz here. I use Tidal and it sounds pretty darn good. Some MQA tracks sound better than the non MQA tracks, and some don't . The inherent recording/mastering of a track has way more influence on how good it sounds than if it's in MQA or not. Through an out of Canada friend I was able to access Qobuz and didn't find it significantly better in any consistent way than Tidal. My current DAC does not do MQA but I don't care, it sounds better than the DAC in the Bluesound that does do MQA.
Hope this helps you on your journey. As was mentioned before, you can try and navigate all the bits and pieces of this or simply one of the better integrated streamer/DACs from Lumin, Auralic. Both have mature, responsive software, sound great, and can act as Roon endpoints.