BUT you need to take care about any software if you are using a general purpose computing device (Mac, PC, Phone) as they can "process" the stream. I think that I have read that Roon can do DSP & volume management which will affect the sound.
Yes except not just on "general purpose" devices. All streamers use software and with DSP anything is possible, FBOFW.
I use Roon DSP extensively with both general purpose and dedicated streaming hardware devices. I apply DSP in Roon primarily per room, regardless of what device is doing the streaming. DAC, amps, speakers used also factor in, but not so much streaming source device. YMMV, it can also depend on specifics of DAC used and connection type between streamer and DAC, but use of asynch USB from most any good quality, mainstream, modern streaming device (Apple, Windows (with dedicated WASAPI configured for use), Android, others) to a good quality modern DAC pretty much resolves that, as verified by recent listening comparison tests I have done with various streaming devices as the source into several good quality DACS. .

