Hello Thierry,
let me first say this: gapless is an ever-recurring subject, you will find quite a few discussions on this forum, with all kinds of interesting details in them. Secondly, I am myself implementing an android-tablet-based UPnP control point (soon to be released), and thus do have some insight (I think), if only from testing with different devices. Gapless actually happens to be one of my favorite subjects. Now to the technicalities:
all relevant traffic between player and server is normally via the HTTP protocol (UPnP does allow for other protocols, but I have never seen any others implemented). Streaming over HTTP is really a non-issue, it has been done and is being done all the time. You can assume that the streaming process as such is efficient enough for audio playback (it may reach its limit when streaming HD video over a WLAN connection, but that again is not up to the server). Streaming latency is certainly not what I was referring to.
The SetAVTransportURI and SetNextAVTransportURI thing is simply about the fact that the player is being informed about what track to play next
while it is still playing (or has just started playing) the previous track. How the player makes use of this is information is up to the player - it may preload into a local cache, or just start the decoding process, or whatever. Some players may even implement SetNextAVTransportURI and still not do gapless right.
My guess about the gap effect you encounter was that your player does not support SetNextATU (and thus cannot support gapless in the real sense), and therefore the control point will have to issue a simple SetATU
after each track. Then the player has to request the resource from the server, and the server has to locate the track, and send it over the HTTP connection. All this may take a little longer with one server than with the other.
I suggest you check with your manufacturer (or using the freely available UPnP tools) whether your player implements SetNextAVTRansportURI. If it doesn't, you're not in the gapless club, no matter how much entry fee you paid