Fernando, I myself have not gotten far enough down that road to do right by the format and speak with wisdom borne of personal experience. I personally am convinced of the technology and have a few friends who are very happy, even without the best available DAC and signal conversion. The biggest issue is still that cheap DACs can sound good but not great. Great DAC implementation costs money. Adding an outboard clock and I2S interface costs more money. And you still get what is effectively, as far as the masses are concerned, a home-brew product (no offense to the several great engineers who have bleeding edge products out there; service may be great but the masses prefer a Sony warranty (pity the masses, yes, but they are the masses)).
Result: I think it will take quite a bit more time before this trend gets past what Malcom Gladwell would call "the tipping point." We are still in mavenland on this technology, but one can get great results for $2k of DAC/converter/Macmini and have flexibility going forward (wireless USB, etc). $2k gets you a CD player as well, as noted above, but the CD player doesn't get you a music server.
If interested, I would suggest puttering around the forums here, on audioasylum, and on audiocircle. There are some knowledgeable people around who are willing to teach, share, and occasionally cat fight - which is where we all learn :^).