I have one experience to share, recently the PSU of my HTPC turned dead leaving me no other apparent option to listen to music, my actual music chain being HTPC?foobar?ODAC?Amp. For some days I was using the PS3 to watch TV shows which otherwise I would use xbmc on HTPC, of course in case of PS3 (which cannot read Network Samba shares directly unlike XBMC or foobar) I have kept a media server Serviio running on my NAS box streaming the video. Lately I connected the PS3 multi-AV cable to feed analogue audio directly to the stereo amp from PS3 and of course kept Serviiio as the media streamer and when I ran it, it was amazing to be the first impression. The level of details was significant, the lows came quite good although the highs were a bit overstressed giving an impression as if the combination is a bit bright (though it is too early to come to a conclusion) but to my surprise the vocals seemed to have an edge over ODAC. I think an A/B comparison with my foobar? HTPC combination would yield better comparison for the record but given that I have not heard my foobar?ODAC music setup for more than a month at a stretch I think the DAC inside the PS3 is not anything below decent. Of course I do see that this temporary PS3 setup has a few advantages with respect to my standard setup as below
1. The job to decode the FLAC is being handled by the media server on NAS instead of the PS3
2. PS3s operating system might be lesser resource hungry than Windows 8 (OS of my previous music pc)
Over the next few days I will have to keep trying for some more option / configuration