Not sure if you are asking about any/all playback software for any/all hardware, but if you are asking about Windows specifically, the 2 best I have heard are jPlay Femto and PlayPCMwin.
http://jplay.eu/
https://sourceforge.net/projects/playpcmwin/
@Taiko Audio when you write "commercial" NAS, do you mean
(a) QNAP / Synology units
(b) audiophile NAS units like Lumin L1, Melco, etc
(c) custom built pcs running Minimserver like https://silentpc.com/fanless-pcs/small-xeon-fanless
(d) something else _____
?
Thanks
--jay