Julf
Facts are our friends
Do you think that the introduction of the converters may have an (audible) impact on the sound quality?
On the analog output, maybe (but unlikely, as John correctly pointed out). On digital output, no.
Do you think that a RPi will always be behind a laptop-based solution (DAC being extra)?
No, no reason why it would.
do you think that the lower CPU-power (and more basic CPU-memory structure) compared to an actual laptop, may be the reason?
A lower-powered CPU, with a slower clock frequency, generates much less HF noise than a high-power one. The ARM processor in the Pi also uses technology developed for mobile phones for softening the noise spectrum.
Just playing music, unless you need to do heavy DSP or resampling, takes very little CPU (and I/O) power, and extra power provides no benefit.