I have built several PC servers - the most recent being a 2box one with a paul hynes PSU. It sounds considerably better than the earlier builds easily challenging my vinyl for sound quality. Recently obtained a Grimm MU1 which is better again, the; flow, separation, energy and clarity improved. The USP being AES rather than usb to DAC conection and very sophisticated clocking of the output signal.
It sounds even better when used as an end point from my PC server.