Here’s what I am using and couldn’t be happier:
1) Mac Mini M1. Sole purpose, running Roon/Tidal/USB HD & HQ Player. I am upsampling everything local and on Tidal to DSD512/ASDM7/poly-sinc-xtrr-mp-2s via HQPlayer
2) Sonore UtraDigital feeds Kitsune Singxer SU-2 via I2s to modified LKS DAC MH-DA004
Costs:
Mac Mini M1 8GB: $699
Sonore Ultra-Digital: $395
Kitsune SU-2 : $789
HQPlayer License : $246
Total: $2146