I am wrestling with it as well, Dokosan. I think your post is timely. I am looking to upgrade my digital source, and keep going back and forth between excellent players such as the Marantz SA-7S1 and the Abbindgon AMR CD77 (my top two contenders on the CD side), versus going to PC Audio, with a top notch combination such as the Wavelength DACs or the new kid on the block, the Berkeley Alpha DAC, and a decent music server.
Of late, I am leaning toward the latter, as I read more and more testimonials as to the quality of these setups. As much as I like the idea of having my large CD collection at my fingertips, sound quality is the ultimate priority for me. I am trying to arrange some auditions, but of course there are certain logistical difficulties with this.
I appreciate your post, and do hope others will chime in with their thoughts and experiences.