clocking quality is key as is noise management... different dacs work better or worse depending on their ideal connection/digital feed, so the master clock needs to be at the right place
it is all quite system and situation dependent, from reliability of internet feed, to power quality from the mains ac line, to local in-room/in-house power quality resulting from noise from other devices, to choices of hifi gear
all this said, i think the major rules to abide by are:
a. clearly know what dac you are wanting to feed the music stream to, and optimize around that specific dac input
b. if it is a usb feed, then get the best clock at the dac (either within it, or on newer dacs, drive the dac’s external clock input with a quality external clock)
c. if it is a feed via aes ebu, spdif rca/bnc or i2s, then the clock signal is fed to the downstream dac from the streamer, thus the streamer should have the highest quality master clock
d. use linear power supplies wherever possible, not just for the quality of power supplied to the devices, but to minimize the spurious noise put into the shared ac line by smps’s
e. try to filter/cleanse the ethernet feed well with passive (muon) or active (optical isolation, etherregen, hifi oriented switches etc etc) solutions ... note that most common ethernet use lowest common denominator switch mode power supplies