"Does the system matter".
Not really sure what your taking about?
Do you mean does the device (source) matter?
If you mean if the same audio music file is played on each of the devices (computer, phone, DAP) and the same model of a USB DAC/amp is connected to each of the devices, will the music file sound the same?
In general yes.
But..... between the computer or the android phone, one of them might come with a better program for playing music audio files, maybe offering some minor improvement in audio quality.