difference beetwen pc audio and hi-end?

A computer can be as good as any other digital source. After all, a compact disc player is basically just a limited computer with a limited operating system, no hard drive, and increased emphasis (relative to most computers) on D -A conversion.
If D-A conversion is effectively outsourced to another piece of audio gear, then computers absolutely belong in the high end.

Timlub - I dont have personal experience, but I have been told that Mac Mini 2011 sounds better than 2010, and Lion sounds better than Snow leopard OS.

Steve N.

A CD player is nothing at all like a computer. The only similarities is they are both digital electronics and require power supplies.

With the introduction of asynchronous usb DACs I thought the computer interface and software would be less important. As long as all the 0's and 1's are delivered with or without jitter and power supply differences etc. I thought the newer DACS "RE-CLOCK" the signal making the device sending the data immaterial.

If this is not the case why is the computer and software sooo important? A data stream of audio bits and their delivery cannot possibly be as difficult to send without errors as all the data transfered in milliseconds each and every day, billions of times on Wall-street and satellite tracking and cell phone communications, DRONES in Afghanistan controlled remotely from Vandenberg AFB. that go on without a bit of error.

I find it hard to believe that using a PC, Linux, or one of the many Apple products if set up properly with minimum resource hogs would not sound the same if using a device that "Re-clocks the data" before going to the audio output.

I really don't have answers for all the questions above, but I have to download proprietary drivers for my USB DAC, there are around 10 different drivers and every one of them sound noticeably different. The last 2 have been very good.