First the best DAC that you can afford. Then an equivalently high quality streamer. They both matter, and should be of similar caliber to your preamp, and amp… meaning , well chosen and of equal investment.
My theory based on my experience with lots of streamers and not a lot of experience playing with exotic switches and cabling is that you have an opportunity to get spectacular streaming sound quality ether by getting a top notch streamer (I have owned: Aurlic Aries G2, Aurender N100, N10 (auditioned and with many friends that own) and W20SE. Or a slightly lessor one and playing with your networking infrastructure.
Streamers are critical components. You can then get small increases in sound quality by playing with infrastructure (like interconnects and power cords). Or you can get a slightly lessor streamer and fiddle with your network. From my experience with streamers… you want a really good one.

