Audio streamers can sound better than PCs. At some level they become better, without question. If inexpensive it can be iffy as to which will sound better. Also it depends on your associated equipment. If it is low quality budget stuff, differences can be masked.
i have streamed with IPads, MacBooks, PCs and many other devices. For high quality sound a dedicated streamer will best a PC. I tried denying it from a logical point of view for years. Then I bought one, a Auralic Aries G2… that permanently ended that argument. Aurender is my preferred brand, although I have owned and heard many others. My main systems under my UserID. My digital streamed end now sounds as satisfying as my analog rig… one not better than the other.