Well, back on that particular day, I just shoved my new RME soundcard into my very ordinary P4 machine and it left my Cyrus CD player (not top-end, but at least mid)
well behind. Yes: analogue output.
So I do not think that PCs absolutely require enormous amounts of thought or tweaking to be used as sound sources --- but, at the same time, I'm not saying that some of that tweaking doesn't help, if only to provide us with hours of harmless fun. However, the audiophile world is fast infecting the PC world. A recent thread featured links to "quides to audio PCs," and one, in particular, spouted such nonsense that the author can't actually have known anything about PCs. They knew something about selling cables, though!
can take a sound card which uses the same chip as what is found in an xxx well received stand alone DAC
Shove a good sound card in your PC and you don't
need a standalone DAC. I guess I get spanked pretty hard for that! :lol:
Install the same sound card in a purposefully designed PC for audio and you can achieve the same sound as what you can get from a super hi end source. Now a purposefully designed PC for audio can come in any shape or form and sometimes it is called audio equipment source. Many a times they are a bit over priced too.
Which is odd, because the ideal sound machine would, for a start, not make much noise itself. This means using
low-spec CPUs and no fancy graphics to achieve low temperatures which don't need noisy fans. Similarly, fast-fast-fast HDDs produce a lot of heat, and are not needed for audio. All
low-cost options!
On the other
other hand ... I built my current PC because I could
not get decent sound out of the previous one. There are always exceptions!

There
are PCs that are just not good at sound.