First of all, I too am considering the purchase of the Anedio U2 for use in my PC-based 2 channel system, so I need to tag this thread. Second of all, the advantages of an outboard DAC over the DACs in a processor include the following:
Better output stage
Better power regulation
Better shielding from RFI and ground loop hum
I should note these comments are specific to 2-channel music. I run two systems, one Denon-based HT system, and one component system for 2-channel music only. My 2-channel setup mops the floor with the HT system when playing redbook audio. Another big difference is the pre-amp and volume pot in a component system, HT processors cannot compete with these IMHO, but YMMV etc.
Better output stage
Better power regulation
Better shielding from RFI and ground loop hum
I should note these comments are specific to 2-channel music. I run two systems, one Denon-based HT system, and one component system for 2-channel music only. My 2-channel setup mops the floor with the HT system when playing redbook audio. Another big difference is the pre-amp and volume pot in a component system, HT processors cannot compete with these IMHO, but YMMV etc.