That's not accurate, either. The Ethernet switch, it's cheap-*ss clocks, Ethernet receivers, power supply, and transformer cores in the receivers can all have an impact on the audio quality. You can also get high-source leakage impedance current between the RJ45 Ethernet receivers that can have an audible impact, as well.
And then, there's common-mode noise, which can...also be in the Ethernet cables. Doh!![]()
Both jmusica and I noted that both local and internet-streamed files pass through the same switch but still sound different (local are better). Since the switch is present and the same in both instances, why would the switch account for the difference in sound quality.