First, thanks to those who recommended the computeraudiophile site. While I have been browsing it, your recommendations prompted me to dig deeper and find some really good information.
Second, much thanks to Richardfinegold and Levy03. Your responses are exactly the type of user specific information that I was hoping to obtain by asking questions on this site. The only reasons I could think of to purchase a Mac would have been if it were considerably easier to extract the music or if there were noticably superior software available for Mac only. However, since my other computers are Windows based, and since I don't listen to an i-pod, the reasons I am hearing to put Mac above a Windows PC are; better virus control, better build quality, perhaps a little easier to extract bit perfect files, and a more "historical" reputation as a leader in computer audio (let me know if I am missing something). In favor of a Windows PC are; compatibility with my other computers, lower price, and availability of a wider range of (less costly) upgrades as the industry advances. Thanks for the specific recommendations and please keep them coming.
I am looking forward to getting into hardware selection because of the many new products that seem to come out almost weekly. I want a high quality solution to at least equal the sound of my MUSE Erato II and Ayre C-5xeMP players. It seems Empirical Audio, Wavelength, and Weiss gear is generally out in front, with the Ayre QB-9 a half step back. I believe there are likely others to consider and after reading the recent 6-Moons preview, I would be interested in hearing how something like the Metrum Acoustics Octave with a Stello U3 might stack up (at a much lower price than the first three listed). However, I need to nail down the software side of things first. Thanks again for the help.