From my experience, if a computer system is properly configured, it's always superior to a CD transport.
- Asus MoBo with Z77 chipset and a quad core 3-rd gen i5 that has NO built in graphics to contaminate the memory/controller.
- 32GB RAM.
- 3TB mirroring Hitachi HDDs.
- Plextor and Samsung SSDs.
- PCIx to USB3.0 converter using the latest Renesas chip.
- Fanless Asus video card.
- External custom-made, all-linear power supply with 12V, 5V and 3.3V outputs.
- Win 8 (x64) with all available "audio tweaks" + Fidelizer running.
- JRiver MC19, Foobar, JPLAY audio players.
Whoever auditions it says they've never heard a computer sounding so good.
Still my DTR-M digital transport beats it in terms of richer and more analog presentation, totally lacking mechanical sound, and much similar to my reference Kuzma/Dynavector vinyl rig.
This is the case with both PCM (CD) and DSD (SACD) formats.
Hope this helps!
Best wishes,
Alex Peychev
APL Hi-Fi