Interesting reading from a tube wizzard. ...."A computer is smarter than any transport," Rankin says, "and computers are only getting better. When a transport reads a disc, if there are any errors, they're passed on to the DAC: The transport certainly doesn't reread the track until it gets it right. But a computer has more than enough memory to buffer and reread tracks, and ensure error-free rips. With a computer you can put a whole song into memory—30 megs uncompressed—and cache it out to the USB port, no problem." You can read it here http://stereophile.com/artdudleylistening/905listen/
While true to some aspects you still cant beat a wadia or the like transport anywhere near with a pc.
The Wadia are unquestionably superb CD players, they are high-tech tanks. You couldn't compare a good VW Golf with top-of-the-line Mercedes-Benz.
I was only trying to point out that pc's are good upto a point. You can better a pc with a good dac with middle ground cd players (c£500). When you consider a pc with a good soundcard for no error digital out to a reasonable dac is going to cost more than a cd player that can beat it.