Hmmmm  What an interesting article! The single most important piece is
the DAC! If you are converting CD to FLAC. Since hard drive space isn't
a concern anymore, I've moved onto aiff format with the added benefit of
tagging. If you are like also converting LP's into aiff/flac format.
Then your turntable setup will suck up lots of cash just like the DAC.
The only PC component is a professional sound card ie RME Hammerfall or
Lynx Audio. 

My setup:

PC SqueezePlay config to use Windows WDM-KS
Windows Server 2011 using Sever 7.8
Linn Sondek turntable
McIntosh MDA1000, McIntosh C2300,........

All I can is on playback the 24bit 96Hz file sound damn close to the
original recording. True the bulk of the cost was in stereo equipment
not in the PC.


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