Looks like I also did the same experiments - measuring CPU using top. Conclusion - system is less idle when you are you streaming PCM. The sirq component is high, because, this is deferred processing of the incoming network data (which is more in case of PCM). The system starts a bit idle but as it goes into the song the sirq starts piling up and then again the last 1 minute of the song system frees up. If at all there is any sonic difference, it is not coming from a less idle CPU. BTW, I dont think I am noticing any difference. Also, I am able to stream 24/96 when I am streaming flac. So I am going to set it to flac streaming and run with it for a while and later switch see any subjective differences exist.
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