Best computer for usb hi fi source

I like a PC because you have more options. But I buy the separate components, and assemble them myself. Doing it that way allows me to select all parts that I know are high quality. If I had to go with something pre built, I would just get a Mac Mini. You can get good sound from either.

Something silent/fanless if it is going to be in the same room as the system.

Auralic Eries
Alan