I have a repurposed Mac Mini, on which I have installed Ubuntu linux. It runs Roon + HQPlayer. HQP handles DSP as well as oversampling + noise shaping to feed a few NAA endpoints: a Holo Red streamer (junky stock software replaced with Ropieee) connected to a Denafrips Pontus, and a Mercury V2 (also running Ropieee) connected to a Schiit Modi Multibit.
Fanless doesn’t matter to me, because the Mac Mini is located in a different room from where my audio equipment is located. Ripped files live on a Synology NAS. Great ethernet throughout the house.