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I don't know enough about what you're after, but does this device work?
https://www.arylic.com/products/s50pro-wireless-preamplifierOr wiim?
https://wiimhome.com/WiiMPro/OverviewOtherwise, my company has a storage room full of Nuc things and a some Pi 4's.... I can ask about specs and see if there's anything useful there? They were bought to drive some screens for something but we changed direction so they are gathering dust.
A whole day of research done.
Likely just going to go with something like a NUC couple to something like an RME Adi 2 https://rme-audio.de/adi-2-pro-fs-be.html
The computer will need WiFi, will run a Linux, and I'll run Plexamp on it.
The PC will basically be fetching FLACs via Plex, but just handing the decoded output straight to the RME device, which can handle every file without upsampling or downsampling, and can then output balanced analog audio for the amp.
I couldn't find what I wanted - a decent Linux streamer service with good audio hardware - so the RME is doing all the heavy lifting and doubles as a hell of a headphone amp.