And, one might politely ask, back at you: what single digital audio device have you ever designed? What single qualification in digital audio engineering have you achieved? Do all of us here need to have such experience to comment with any validity? I hope not!
The trouble with asking Nick (or anyone) that question is that it seems to suggest that the questioner doesn't understand digital audio devices at all; that he/she presumes that they are primarily about digital. A superficially digital device can be designed primarily to address non-digital issues in digital playback, as the venerable
@tuga has politely pointed out.
For example, if we have say 5m of ethernet cable from our router to our streamer, then through a digital lens there is no difference in placing a network switch just after the router or in placing it just before the streamer. But in sound quality terms, there is usually a clearly audible difference and placing it just before the streamer is the better option. This is not because it does anything digitally; it's because it does something analogue-ly... as in massively reducing the RFI reaching the streamer and ultimately the DAC.
It's easily demonstrated.