One can purpose-build a ’puter for audio, Yes. Follow the previous suggestions and dive into the project. It’s not that more complex than one can spend setting up their audio system, but care in selections is still the Prime Directive.
’Gaming’ MBs’ tend towards ’better audio’, for the audible ’ques’ one needs to not be vanquished from behind; dig deep enough, and you’ll find specs on the audio portions of the various boards.
A nimble CPU can be had with shopping skill....pcpartpicker dot com is a daily source for price points...AMD fan, myself...
Go for fast RAM...not necessarily the largest, but as quick as can be afforded.
Make you C: drive solid state; 500G is nice and affordable now.
A 1T hard drive ought to hold ’enough’, but 2T drives are dropping in prices of late. There is the siren call of large SS drives, and their pricing is beginning to drop as well....
One can opt for a ’high-end’ sound card, but there’s not many about. One can opt for a ’pro’ card, but one will definitely pay for the privilege... May be better off with an ’outboard’ DAC of your taste.
Cases are....mostly ghastly, lights, bells ’n whistles... Better off spending for water-cooling the CPU and upping the clock time....I’m lucky to have an older horizontal case that has rack ears and 2 horizontal covers on the faceplate to let it ’blend into’ the scenery....ends up looking like an amp armed with 2 DVD/RW drives above and the front IC pluggery below.
mATX board, btw...runs cool, but I’m not ’clocking’, either. It’s quick enough. ;)
Good luck, J