Yes a computer can outperform a CD player but you’re going to have to spend a lot more time and money to do it.This makes absolute sense in a budget system However, in my system, which is nothing extraordinary, the sonic comparison isn’t even close. I’m not challenging you, of course, just reporting my (quite recent) experience.Playing a friend’s Metronome cdp (a one-box model, top-notch construction), as a source, the sound was soft, less detailed and somewhat mushy - less extended in the hi-frequencies and less dynamic than the same track(s) played thru the computer set-up.
(Let me be clear: in & on its own, the Metronome plays marvellous music; I’m pointing out differences, not great deficiencies here.)
When we played the Metronome as a transport, connecting the SPDIF output to the dac, the sound actually picked up dynamics and "crispiness" -- i.e. the hi frequencies became more present. Even there though, the computer source sounded better. One advantage the USB source has is a reclocker -- which may help things... Of course, I am referring to a cd & a rip of the said cd (Pink Floyd pulse, BB King & Friends, Mahler 1st Symphony, B Walter / Columbia, Bellini-Norma, Callas, Votto, Orch of Theatro Scala)
Cost: computer (minix) + s/ware + optimisation: ~700, reclocker 350, DAC 3500, total ~4.6k The Metronome alone costs 6k. So, very close.
Anyway, just a different experience!