Can a PC match the quality of the best CD players?

Okay, if an audiophile CD player can run you anywhere from $1,000 to $10,000, how do you build a PC that is in the same league? With the audiophile CD players you have to figure that every part of them is maximized to be the best that it can be: Transport, circuit designs, DACs, power supply, signal path, power cable...

How can a PC compete when you're stuck buying consumer grade CD burners, power supplies, motherboards etc.? Even if they are the most expensive that you can find. Is there a way to build a PC that rivals a $5,000 CD player? Of course you can add an audiophile power cable to your PC, but I have to believe that it's just throwing good money after bad when you consider the rest of the non-audiophile components used (and non-audiophile components are the only ones available as far as I know).

Does anyone know the answer to this? I know that the better CD players use great DAC's, but I am not so concerned with that as I use an RME sound card which is indeed a beautiful sounding converter. But I can't help wondering about the rest of the machine... What separates this $1000 computer from a $5000 CD player???