Well...
Music quality as the only criteria it is mostly down to the DAC. The operating system on the streamer (which I'll use as a catch-all term for the "device what changes the stored file to a digital audio stream") needs to be tuned for best results, which is easier on some operating systems than on others, but other factors are not about music quality; rather they are about the quality of the overall experience.
So a Linn Klimax DS will undoubtedly produce incredible sound quality (well, it had better for the price!), but how much of that is down to the DAC and how much is down to the streamer? Or a more pertinent question maybe is: what is the difference between the streamer on the Klimax and the one on the Akurate? I'd guess not a lot, if anything.
There are many factors on the quality of experience. So a PC as you'd normally think of one is not a good choice for the streamer. The streamer should be as low power as possible, minimal graphical output, no services running that are not about reproducing the sound, accessing files and interacting with the user. It should have no moving parts to prevent audible noise, and it should consume such a small amount of power that the potential for EM interference on the audio being reproduced moves towards insignificance. The software it runs should be tuned for music rather than video (UPnP=video) and should be designed for remote interaction via another device e.g. phone, tablet, other computers.
Music should ideally be stored on a remote device so it can be accessed by multiple playback devices in the house(your domestic music cloud!) depending on need and household member. The storage system should be able to present content in multiple protocols and multiple formats and source content from both its own storage and Internet services; so share files via SMB and via UPnP, deliver in MP3 to the limited devices that can only deal with MP3, deliver FLAC to the hifi and video to the TV, while being able to stream Internet radio or YouTube content to the same playback devices.
It seems to me a complete solution is required for the best user experience - but if you just want to play music in one place from a local store then a dedicated music streamer/DAC/preamp is a good option.