I love that ethernet has become yet another mysterious thing like USB where everyone hears a difference, but it's even harder to explain why, as the data sent over ethernet is generally send with TCP/IP where every packet of data is verified. But ethernet is also an analog medium with power and grounding, which means that your router can inject noise over the wires straight to your Aurender. This is probably one of the more "easy to accept" reasons to why an ethernet filter can fix the problem, as it cuts off that source of noise. It also makes sense then why upgrading the power supply to the router and all the other devices connected to it could increase the sound quality, as you'd be reducing the ambient electrical noise. The real fun can of worms I think is the audiophile switches with robust reclocking. I have no doubt they actually affect the sound exactly how people hear it, but it's a real mystery why! I can understand the optical to ethernet conversion, the higher quality power supplies, but the effect of reclocking the network traffic is a bit mysterious. If I knew more about what happens on the receiving end of streaming devices it could start to make more sense.
This is probably the best take on why Ethernet can affect the sound quality. It tackles the concept of Ethernet buffering and why buffering does not factor in with the perceived sound quality of different switches/filtering/Ethernet cables.
On an anecdotal note, I have met with a friend of mine just a few days ago to test out some Network Acoustics Muon Pro Ethernet filtering and have without a doubt heard the differences (for the better) with the Ethernet filtering. The effect is pretty profound that we even heard the difference when the filtering is done before the switch (between router and switch, not between switch and streamer!) That day forward, I have underestimated the effect of Ethernet filtering as well as Ethernet cables which can be as much or even greater of differences as USB reclockers/regens on the chain. It's a deep rabbit-hole with the effects of Ethernet filtering and cables which you can hear before and after an audiophile switch