You can't solve the challenges of computer audio focusing on 1 problem... especially
because you may be focusing on the symptom and not the problem
1. Power supply stability and freedom from electronic noise interference from source through DAC solution is essential... for all the analog people, this is the same criteria as selecting a well isolating turntable to put your tonearm on
2. Ability of the read solution to capture and output digital to the hardware I/O without altering the source data or timing. This is where CD players have a much harder time with the physics than a computer... they read a reflective moving optical disc vs a computer reading the data as magnetic data off HD or direct data access off SSD memory. Try a CD edge treatment and you will realize how finicky an optical disc playback solution is.
3. Hardware output the digital signal to the DAC; this is where most of the pain occurs for computer audio and where an expensive CD player can beat up on computer audio. USB as an audiophile solution sucks... it has no inherent timing capabilities. Asynch USB is like a post manufacturing wire fix on the main board... an admission of defeat by trying to dictate/fix timing at the receiver end vs getting it right at the sender. This is probably the single most important area of a computer solution to focus on in terms of system development and proprietary solutions.
4. The DAC... lets face it, many aren't enjoyable because they don't resolve complex passages (anyone catch the words of that chorus singing sotto voce behind the orchestra...). The technology is finally catching on that its not measured by its ability to reproduce the loudest instrument without error (easy), its the ability to reproduce the many softer backup instruments playing at same time without error (harder).
