I think it depends. When things start as a streamer, and then the DAC part gets added, it always seems like a compromise to me. This is how I felt about all the Aurender models I've ever tried with analog outputs. Not that they sound bad, just not on the same level as using a separate DAC with an existing Aurender unit (with digital outputs only).
When they obviously started life primarily as a DAC, then added the streaming part, that tends to work better imho. That would be some of the newer dCS DACs, certain Bricasti Designs models, the Matrix Element series, the Bryston 3.14, and others like that. I guess one could argue if these fit the definition of a really "high end" device but I have a hard time excluding the Esoteric N-01XD SE or dCS Bartok Apex as not qualifying.
It might have to do with streaming requirements being simpler these days. I just want integrated Roon bridge functionality, I don't need an entire music server with disc ripper and built-in album art editor etc. So it's easier to add the network bridge to a DAC than the other way around.