I don't really get it. You need to hook the ATV up to a computer. Most folks hook the ATV up to an external DAC for best quality sound. If you have an apple computer with optical out, why not just hook that up to a high quality external DAC? I guess otherwise it may be worth it - does tha ATV serve as a USB, LAN or wireless converter from your computer to a DAC? Or is the appeal that you get to use it for video too, so you are controlling your whole entertainment experience? How does it interface with a PC rather than a Mac?