Will you be going into a DAC? My experience thus far has been that the Squeezebox digital out beats Toslink out of the Mac Mini. If you are going analog out of both devices, I have no doubt that the Squeezebox will win easily.
Ultimately, I am looking for a Mac Mini solution for a variety of reasons, not least of which is the Remote app on the iPod Touch, which is truly special. I think the Squeezebox can be beat with USB out, but for me it's still a work in progress.
FYI, I have always found the Squeezebox digital out to be slightly inferior to playing the original CD on a transport into the same DAC. But I don't think it has to be so. In fact, I think the Mini or any other hard drive-based system should be able to beat the transport, but there are some remaining pieces to the puzzle I still need to solve.
Ultimately, I am looking for a Mac Mini solution for a variety of reasons, not least of which is the Remote app on the iPod Touch, which is truly special. I think the Squeezebox can be beat with USB out, but for me it's still a work in progress.
FYI, I have always found the Squeezebox digital out to be slightly inferior to playing the original CD on a transport into the same DAC. But I don't think it has to be so. In fact, I think the Mini or any other hard drive-based system should be able to beat the transport, but there are some remaining pieces to the puzzle I still need to solve.