I use a rather complicated USB-to-AES converter setup from a PC to the Devialet. The practical reason is because I also use the Devialet for audio from the PC for home theater and games, and so I need a low latency input like USB or AES/SPDIF.
That being said, I have tested UPNP over WiFi from the PC to Devialet, and it sounds very good. In fact I would say that UPNP over WiFi sounds better than the AES input, if the AES source is not of very high quality.
When I first got the Devialet, I had an older USB-AES converter which didn't sound as good as UPNP over WiFi. I upgraded parts of my USB chain and eventually got a combination that sounds slightly better than UPNP over WiFi. But it's very close, and if I perform any tweaks to USB input chain or other inputs, I often compare the sound to the UPNP over WiFi as a benchmark.
From what I understand, the rationale here is that the clocks in the DAC (Devialet) are synced to the SPDIF/AES inputs if used, thus if you have a higher quality clock in the SPDIF/AES source, it could improve the sound.
If I didn't have the video/ PC real-time use case, I would use something like Roon or a UPNP server to stream over WiFi to the Devialet directly.
Also another note - I minimize the number of cables I connect to the Devialet, in order to avoid ground loops and noise carried from other devices. I use only the Optical input, AES input (it's transformer isolated), and WiFi for the network, and for the Master-Companion link I use RCA-XLR with the XLR ground pin disconnected. No Ethernet or RCA inputs used. RCA output used for the subwoofer is transformer isolated (Jensen ISO-MAX). And the power cables for Master and Companion connected to the same AC power outlet.
I find that minimizing external connections and avoiding ground loops makes the Devialet sound amazingly smooth, big, detailed and 3-dimensional.
Hence I think a minimalist setup with Devialet connected over WiFi only to a network source like Roon or UPNP is probably the most cost effective and best sounding setup. And perhaps optical input for TV / PC sound.
That being said, I have tested UPNP over WiFi from the PC to Devialet, and it sounds very good. In fact I would say that UPNP over WiFi sounds better than the AES input, if the AES source is not of very high quality.
When I first got the Devialet, I had an older USB-AES converter which didn't sound as good as UPNP over WiFi. I upgraded parts of my USB chain and eventually got a combination that sounds slightly better than UPNP over WiFi. But it's very close, and if I perform any tweaks to USB input chain or other inputs, I often compare the sound to the UPNP over WiFi as a benchmark.
From what I understand, the rationale here is that the clocks in the DAC (Devialet) are synced to the SPDIF/AES inputs if used, thus if you have a higher quality clock in the SPDIF/AES source, it could improve the sound.
If I didn't have the video/ PC real-time use case, I would use something like Roon or a UPNP server to stream over WiFi to the Devialet directly.
Also another note - I minimize the number of cables I connect to the Devialet, in order to avoid ground loops and noise carried from other devices. I use only the Optical input, AES input (it's transformer isolated), and WiFi for the network, and for the Master-Companion link I use RCA-XLR with the XLR ground pin disconnected. No Ethernet or RCA inputs used. RCA output used for the subwoofer is transformer isolated (Jensen ISO-MAX). And the power cables for Master and Companion connected to the same AC power outlet.
I find that minimizing external connections and avoiding ground loops makes the Devialet sound amazingly smooth, big, detailed and 3-dimensional.
Hence I think a minimalist setup with Devialet connected over WiFi only to a network source like Roon or UPNP is probably the most cost effective and best sounding setup. And perhaps optical input for TV / PC sound.
Devialet 1000 Pro CI - AQ Diamond AES RCA-XLR Link
PC - ifi iDefender+ - FIBBR Alpha Optical USB + "Studer 900" LPS - Singxer SU-6 - AQ Diamond AES
PSB Imagine T3 - AQ William Tell Zero / Tornado / DBS Level-X - PliXir Balanced AC