I’ve used streamers from PC and MACs, to $3K, $5K, $13K, and $22K. In general, you get what you pay for and each jump in cost results in significant improvement in sound quality. My streamer’s sound quality equals my very good vinyl system.
Science is used intimately in the design and construction of the dozens of high end streamers on the market. Implementation means what design and part choices are made in designing and manufacturing a component.