It is possible to modify pc and get pretty nice sound, with some research and a modicum of skills possible to get there. Greatest problems with Windows platforms, Windows OS and power supplies. Even the Windows optimizing OS software doesn't turn off all possible processing for lowest noise, HDPlex solutions can help on power supply, still not optimum.
On Mac platform power supply issues easier to address, OS is greatest issue with this. Newest Mac OS loaded up with many unneeded embedded apps (for a dedicated music server), these apps cannot be erased and maintain a functioning OS. Result is mac os noisy.
One could go to third party or Linux OS for both platforms, this will help. One example of pretty nice Windows computer setup would be running something like Euphony OS with HDPLex power supply. One could also have pretty nice Mac setup with Uptone power supply running Euphony.
Above setups also dependent on quality of motherboard, RAM, SSD, processor, etc. To be really top flight all needs to be optimized. So bottom line, you can get pretty nice performance out of this type of diy pc. One should always keep in mind all music servers are computers, use computer motherboards, implementation means everything. Both off the shelf and bespoke music servers are essentially custom builds, and both beat the general service computer. I agree, general service computers have no business in high end system.