streaming and audiophile stereo

I have heard it said that an audio system is only as good as its weakest link. I want to complete a system that will give me access to lots of music by Tidal and Roon, and I want the music played through some true audiophile components.  I am used to tube preamps, and will probably go that way again, though ss remains a possibility.  The speakers I intend to use are very efficient - 20 watts of amplification would be ample.  Here's my question:  in such a system, how important, and how variable, are the audio qualities of the digital source component - the streamer - at the front end?  If it does MQA does that alone mean it is the highest quality audio possible at this end of the system?  Or do some that accommodate MQA provide better sound than others that also accommodate MQA?  I see lots of reviews of features of these components, but not much about their individual sonic qualities.  Leaving aside features and convenience, are some better sounding than others and would this depend entirely on the DAC used?