No, you said "its own app" when there are multiple implementations. You and Qobuz imply there is a single app.
I am trying to find reasons why people might hear differences, and having multiple implementations allows the possibility of different bugs in each implementation!
When I said "Writing a Qobuz app to run on each DAC makes sense" it was because it gives TCP a chance to deliver bit-perfect transfers to the device that does the final digital to analog conversion.
(TCP does not stand a chance if network congestion or dropouts exceed local buffer capacity)
Delivering to a streamer which then has to communicate digital to an external DAC creates more opportunities to introduce uncorrected digital errors. For example, I2S does not have any error detection or correction ability. There is no guarantee the DAC receives the original digital. USB has a special mode for streaming which has no error correction.
Forgive me for not trusting Qobuz but their website states
An analog audio signal is composed of a sine wave, like an electrical signal. A digital signal is simply the reproduction of this sine curve which represents the sonic wave
This is a gross oversimplification as anyone familiar with Fourier analysis can attest. Arbitrary repeating waveforms can be represented by the sum of an infinite series of sine waves, being the odd harmonics of the fundamental.