The problem is that most transport are also Servers, or Streamers with Dac.
I feel the Lumin is probably the best solution. DCS is more specific to DCS dacs, at least if someone wants to connect a top very expensive dac.
Sonore doesn’t suit Thomas.
Maybe Emm labs Ns1?
Using UPnP/DLNA media streaming standards, the NS1 Streamer is able to share media, and communicate between many different media devices. Using its app, it can easily be remote controlled by mobile and tablet devices.
Along with UPnP/DLNA support, the NS1 is also ROON READY and is a ROON ENDPOINT.
The NS1 can connect to many high resolution streaming services like TIDAL and QOBUZ. It also supports popular streaming services like SPOTIFY, DEEZER, vTUNER and many more.
The NS1 supports network and USB file playback including AAC, AIFF, ALAC, FLAC, MP3, WAV and WMA, along with MQA® and DSD (DFF, DSF) files.