There is another option on the horizon.
SalkStream Digital Music Systems Their products are in limited beta.
Anyways, but frankly, I simply cannot recommend these players because they seem to be doing nothing for the money it costs to buy them. These are nothing but some hardware decoding chip streaming/playing the music and passing it outward either to a USB DAC or digital output. The same can be done by a $100 media streamer like WDTV/Patriot box office/Boxee etc. Those are also running off a "custom" linux version. Frankly all the hardware embedded chips run a miniature linux operating system. So, there is nothing new about it. The media streamers can stream off network, so there are no moving parts inside (just like the high end players). I just don't see a point in spending lots of money on something that does not do anything special but come with superlative, marketing jargons to charge more money.
Same is the case with a PC for music playback for that matter. All we are doing here is to avoid all software/hardware related interference by using kernel streaming, so we get the bit perfect audio output. I have been there and one that. Used a dedicated HTPC for quite some time. The only thing I did not use is analog output from HTPC. I used digital output but spent lots of time for getting bit-perfect, kernel streamed output directly from media player. Lots of tweaking with re-clock and what not. Then found a better solution. Patriot Box Office. No more fumbling with all the PC issues.
The player is like a PC (runs linux), has no other parts than Audio/Video decoders. Everything happens in digital domain so no reason for interference etc. How is it different than using a PC or a high end digital media player? This little device just streams music, outputs as raw through HDMI. Then the user can use a high end receiver for DAC. Good thing about it is that all the sources are now served better by going through the DAC. It plays all other media formats, so its another bonus.
Doing the audio through dedicated or generic PC is great but its a hobby. Those who wants to put the efforts in it can do it and are well rewarded. But the same can be achieved by minimal efforts and cheaper ways with the same audio quality.