It’s a well debated topic, some of the more qualified opinions (in my humble one) are on CA (Computer Audiophile as was). I would argue everything matters. Current developments include clocking the whole chain and isolating the renderer and thus DAC from noise. The “Femto clock” should be in both (and possibly the switch).
Personally I find/found an increase in using RAAT over DLNA, or more accurately switching from what I had to RAAT sounded better. I understand that it shouldn’t necessarily but it seemed pretty clear to me. RPis can be excellent.