Theoretically... But practically is another thing.
Even if on paper the endpoint performs a very simple task, delegating the entire processing to the server, the device connected to the dac is fundamental, and its cpu is even more so.
It uses as endpoint a device with ARM cpu (like a raspberry, a rendu etc.. ), then a mobile x86 (like a notebook or a nuc), then another one of desktop class (like a common pc).
With the same expenditure (practically almost zero) and configuration, the device with a more powerful CPU will sound better, even if it should theoretically consume, heat up and produce more noise on it.
Using the network introduces much more noise than that produced by a CPU.
The sound has a completely different weight.
Seeing is believing.