Steve (Audioengr) knows his stuff and is expert on this subject....expert. Hard to find folks who are truly expert, but Steve is one. Read the links he gave. Follow his advice and experience computer based audio that transcends.
I have followed his advice and can confirm he knows what he is talking about. The last piece of advice from Steve that I listened to was using the Amarra EQ tool to assure a flat room response curve. My room response is now flat from 25htz to 25,000 htz! This has been the single best improvement I have heard in my system in over 25 years of this passion.
My room is treated, but it was not until I actually measured my room response and used the Amarra EQ tool to fix it, that I was really able to hear my great gear as intended. Absolutely astounding.
My $12,000 speakers sound like $50,000 plus speakers!
Read what he says in those links and on his site if you want the best sounding source possible.......period. I know as I have tried all manner of front ends for the past 25 - 30 years and Steve is into something.