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Huh, Okay, buried the lede there because I was very skeptical of your specific set of needs until this and now it makes sense.
The Mechen M30 seems to meet your spec, but I haven’t tried it, I just looked it up. There seems to be a bit of a niche for single-use audiophile music players that may get you what you need.
I’m very torn, because people here are correctly going “nothing”, but then launching on long descriptions of what’s convenient for a server to have. I can’t tell if that is answering your question or if the correct answer is just “a server is any computer that hosts a service for some other computer to access over a network”. Both?
Hell, technically a server doesn’t even need to be a PC at all. You can absolutely have a server and a client be just pieces of software hosted in the same physical machine. “Server” and “client” are just words for what thing is asking for the data and what thing is sending the data over.