You are correct that bits a bits. File transfer protocols will assure you that a file in one place is exactly that, bit for a bit, the same as in an another location. Also, the DAC is a very important component of your system. However, it is also true that the streamer is just as important as the deck, or any other component.
I have extensive experience with, for instance, a MacBook Pro, running on batteries, optimize for streaming, the Aurender,, and 100, the Aurender, and 10, and the Aurender W20SE, all using the same excellent quality DAC. Each in sequence sounds very significantly better than the previous one. This is true either through USB connection or through other digital connections. There are a number of reasons for this, including noise suppression, isolation, and I’m sure many others. But they sound very different, and the better the streamer, the better the sound..