Sorry, I just noticed that EAC has already been mentioned here.
I believe there are 2 main issues that effect the quality of audio from a hard drive, which are 1) creating an accurate copy of the source material onto the hard drive and 2) accurately transporting the data off of the hard disk to a DAC. I think that if these are optimized, it is possible to beat any cd transport.
I have been using a 4 meter run of coax SPIDF from a computer into a Meridian 518 with shorten and flac files created from EAC copies and sound quality is excellent, though I think the length of the cable is a drawback. A 1 meter AES/EBU from a Meridian transport is still better, but I think if all things were equal, the hard drive would win.
I believe there are 2 main issues that effect the quality of audio from a hard drive, which are 1) creating an accurate copy of the source material onto the hard drive and 2) accurately transporting the data off of the hard disk to a DAC. I think that if these are optimized, it is possible to beat any cd transport.
I have been using a 4 meter run of coax SPIDF from a computer into a Meridian 518 with shorten and flac files created from EAC copies and sound quality is excellent, though I think the length of the cable is a drawback. A 1 meter AES/EBU from a Meridian transport is still better, but I think if all things were equal, the hard drive would win.