As you’ll be gathering there are multiple possibilities! The one Iuse is a Mac Mini (as with seemingly most who do, mine is “late 2012” version, chosen for reasons of cost effective DIY upgradability of RAM and drives). There is a selection of software: for me it’s Audirvana. (Other options include JRiver and Roon.) Audirvana if used in fully optimised, with dedicated USB bus output, and run in direct mode to bypass all of Apple’s own sound hardware and software , it is capable of very high quality: I compared to a Melco N1A (into Dave DAC ) and there was no discernible difference. With own music, stored on the MM, it has the significant advantage of not streaming across a network, while it can stream from Qobuz and Tidal among other online providers. If you want also to do multi-room it can also steam vire UPnP, though apparently some Naim streamer uses have struggled possibly due to non rigid standards.
To me the only limitation of Audirvana is difficulty managing files with poor or missing metadata, and likely will change as soon as I find something at reasonable cost that sounds as good and can search and browse by file structure
Disadvantage with USB output is electrical (RF) noise, which can affect some DACs: Hugo, that Iused first, was seriously affected by ground plane modulation, to fix which I inserted a Gustard U12 isolator, but not necessary with Dave. I think Qutest has galvanic isolation, and might be OK.