Aurender W20 does not use a battery for CPU purposes, so it can not influence the sound anyway. I think the battery only needed to protect HDDs from a power outage and also to separate HDDs (distortion that they create) from CPU.
I am sure that the main reason why S10 and W20 sound better than X100 (and I am sure they do!) is better clock - OCXO (Oven-Controlled Crystal Oscillator) which X100 lacks.
But if you try to connect X100 to an external clock in this case the difference between X100 and W20 (S10) will be much less noticeable.
Here is a good example: http://www.stereo.net.au/forums/index.php?/topic/65934-which-audio-streamer-to-buy/?p=1126945
People connected X100 and W20 to Puccini U-Clock and they sounded almost equally, as W20 already has a high-quality internal clock the external clock does a little work in it's case.
I am sure that the main reason why S10 and W20 sound better than X100 (and I am sure they do!) is better clock - OCXO (Oven-Controlled Crystal Oscillator) which X100 lacks.
But if you try to connect X100 to an external clock in this case the difference between X100 and W20 (S10) will be much less noticeable.
Here is a good example: http://www.stereo.net.au/forums/index.php?/topic/65934-which-audio-streamer-to-buy/?p=1126945
People connected X100 and W20 to Puccini U-Clock and they sounded almost equally, as W20 already has a high-quality internal clock the external clock does a little work in it's case.