Memory Player vs Dedicated PC-TopUSB Conv and DAC

BigAmp
Thanks for explaining it with all the intricacies, as you mentioned no one has gone deep into it and how different is RUR to the EAC software,etc...
And most importantly when should we guys stop investing in a transport? Has this median reached the stage that it betters the performance than the top mechanism/drives from Esoteric.

Audiooracle- I am not doubting MP's playback levels being superfine. All I want sound comparison between a well built PC with reliable software, good converters such as Emperical's and a fine dac and the MP.
I have heard the former (PC-Emperical-fine Dac) and was amazed at the playback quality on redbook. Hence are people discovering this in an MP and are going rah-rah over it? Or is the MP vastly superior when audiophiles have done a shoot out.
Alex- no disprespect to the Esoteric drives as they are works of engineering skill, an also what you make from them. My 'days of numbered' comment is also based on a cost to performance ratio.
My final request would be a comparison between the MP-PC-and the 2.5
All these components have great merit, but would any stand out way ahead of the others. Otherwise it will come down to personal likes.

Sbfx, thanks for the input.
What I heard which floored me (like it did for you) was a USB2 output converted to AES/EBU or S/PdIF via 24/96. I don't think it had the sound card doing much.
If you do get a chance to get 24/96 through your dac, then please let us know your feedback.