The media PC is feeding digital audio directly via SP/DIF to a home theater processor preamp. The D/A converter in the pro/preamp is very high quality, as are the amplifiers and speakers. The PC is mounted in such a way that you can't hear the fans from the listening position. This setup is revealing enough that you can sometimes hear the compression artifacts in a 320k MP3 stream, so FLAC is the preferred option.
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