Inexpensive Streamer for Office System

I recommended the Node Nano earlier, and I finally got one to try myself. There’s no doubt, as Tarun mentioned, that its clarity and bass performance (thru digital out) noticeably outperform the Wiim Ultra.

I agree with @lanx0003, I have a Nano as well & it's pretty dang good as a transport only. I sold my Bluesound ICON after my purchase of a 2nd hand Nano. I've acquired various external power supplies & even the cheap Ifi iPowerX SMPS makes a positive improvement in the already good sound. 

I would prefer the Nano over the budget WiiM Ultra & the Cambridge MXN10 that I've also owned. 

Since you don't need USB out my other recommendation would be the Primare Prisma NP5-2 or even the original. The original doesn't do gapless playback.  It only has USB in for files & rca coax & optical for output. The bonus of the Primare for your case use is that you can choose the output resolution of the Prisma. Either Native (Bit-Perfect) or you can choose the Fixed Output where it allows you to select the output resolution by either upsampling or down sampling the input sampling rates. If you choose the Fixed Output it automatically up or down-samples the bit rate to 24. As long as the dac can read 24bit you are good. Then you can choose from a fixed 44,48,96,176,or 192 resolution. I preferred to use the fixed output actually.. for whatever reason the 24/176 sounded better in that system & dac. 

Upgrade the power external power supply to a Sbooster or Farad & it's a nice streamer with good connectivity. It doesn't have a great home app (internet radio & settings) so you have to use the streaming service app. And for whatever reason I also thought that the Prisma sounded best in my system using Chromecast instead of Connect. I would just say that if anyone is ever interested in the Prisma to research it first as it has some caveats..but my subjective opinion is despite its certain limits it sounds fantastic. Maybe it's the internal chip they use for sampling..I dk. 

You mentioned that your dac is unable to play the ultra hi-res files. I'm currently using the Node Nano with an AD1865 non-oversampling dac that only accepts 16/44.1 or maybe it's 16/48. For this issue I just switch the audio resolution to CD Quality in my streaming apps...CD in Quboz or High in Tidal. Both top out at 16/44.1 & still sound great to my ears. 

I've been very pleased with my Holo Audio Red. It has excellent clocking. The imaging is great. The sound is not colored.

I recommended the Node Nano earlier, and I finally got one to try myself. There’s no doubt that its clarity and bass performance (thru digital out) noticeably outperform the Wiim Ultra.

this is correct, from my own direct experience

wiims and nodes both have nice user interfaces but the nodes apples to apples are better sounding devices than wiims, have tried them with linear power supplies as well as their stock cheap switching ps’s

auralics are a further step above the nodes (once again, equipped with correct linear power supplies to minimum spurious noise)

you do need a system with sufficiently low noise floor and resolution to make this evident though, but if you do, the differences are undeniably there

Before you go dropping a pile of loot, grab a laptop or other PC, load up Linux.  I like Ubuntu because itʻs the common standard.  All those streamers are just generic PC boxes running Linux with someoneʻs custom front end.

Stream through a web browser or Clementine.  Youʻve probably got an old laptop sitting around somewhere.  8 GB RAM would be nice.  Try the free solution first.