Though this question isn't addressed to me, allow me to offer my 2 cents on this.
2 reasons: Content & Convenience. IMO: letting an opportunity to listen to new content pass because one has a system that sounds better with HQ content is Snobbery, and actually works against one's love of music. At the end of the day, with all benchmarking done, any setup in supposed to play music you feed it. Example: A friend comes over, wants me to listen to a song, I notice it's 32kbps, and refuse to play it on my system because it's high-end, Beats the purpose of having a music setup, doesn't it?
It's a different matter though, when you have a choice between LQ & HQ (content remaining constant) and you consciously choose LQ. Even in those cases, there are valid justifications to choosing LQ sometimes. Example: You need to watch an old movie, Rental costs 75 bucks, DVD costs 300, and VCD costs 50 bucks. You figure you won't watch this movie multiple times, so just buy the VCD for a one-time watch.
Just curious, have you done this comparison with the source remaining constant? If you're comparing SB playing a 128kbps stream and WDTV playing a FLAC, it isn't an Apples to Apples comparison. The value-add that SB brings to the table is Content. A fair comparison would be both playing the same FLAC.
On the other hand, if you're comparing an internet stream playing via a PC Vs. via SB, the value-add SB gives is a better DAC & the Convenience (though there are some server issues, which were more frequent earlier, but happen only occasionally now), while the value-add with a PC would be that it's a generic all purpose device & hence higher VFM.
The choice depends on how an individual likes to balance opportunity to sample new Content, Convenience factors, Cost & getting the best SQ out of your setup. But that's an individual choice!