Wifi vs USB

I've been following lots of reviews on USB DAC's but missing a crucial piece of information:

Is streaming wirelessly to a DAC more or less as good sonically as going with a good reclocked USB DAC directly connected to the USB port of a computer?

What I really want to know is: for my main audio system, do I need to keep the computer with the music database wired to the system or can I get equivalently close audiophile sound by streaming the bits wirelessly to the DAC?

If the latter (I hope!), then what is an example of an acceptable configuration?

Thanks,
Art