Thinking more about your sound quality question, it highly depends on the DAC boards you get. The Theta Xtreme DAC is the best. It is cleaner/clearer sounding than the Superior DAC (which is one step down).
Between CB3 and CB4, I'm not sure about differences. The CB4 will process and send 96khz digital audio on the backplane to each of the DAC cards. There may be some improvement on overall sound quality of CB4 when compared to CB3.