I suppose I did not express myself correctly;
I shall try again.
Computer Audio is not about HiRez for me.
I simply commented on JS's Front End, cause he just broke his Cartridge a few days back & invested in a new tone arm etc.
What I wanted to say was - for 16/44.1 playback a good computer with a digital aes/ebu out into the AA Capitole will be a super solution.
In fact for most people, I just got a laptop HP ProBook 4430s @ Rs. 37/-K with 8GB of RAM & i5 [2nd gen] this is a perfect computer audio front end for a USB DAC & the cost is not prohibitive....
HP 4430s ProBook (2nd Gen Ci5/ 4GB/ 500GB/ DOS): Flipkart.com: Compare, Review HP Notebook
So play the Analogue Game / Play the Transport Game etc.
I am 100 % OK with it.
What ever floats your boat, however, I just made my comments from a cost to performance stand where if JS were to invest in a good Computer - his card could be put to use & the sound he would derive - would be good - imho.