Interesting conversation here, way over my head
https://yabb.jriver.com/interact/index.php?topic=119914.0
jriver makes software (PC/Apple) that can process the HiRes files and send the digital signal to an external DAC.
Good software for a PC-based server.
The newer “audio computers” provide a significant increase in sound quality with better power supplies and engineering focused on audio, not a PC.