IMHO: Depending on how you rip the files, the software on the PC, the conversion you use to get the digits to the DAC, the PC has the potential to outperform virtually any multi-hundred disc carousel. The transports and DACs in those units are not up to the standards of single-disc players, or separates. There's also more to go wrong in the transport/carousel mechanism. The software interface, at least with iTunes, is far more convenient, intuitive, and versatile than any controls on a carousel player. Plenty of good threads on PC audio to search out info on the way to go there. Briefly; rip files as WAV or Apple Lossless in iTunes. If you are ripping a large collection it is best to rip the music to an external hard drive dedicated to music. I'm currently using a 300gb drive which is full. MAC is my platform of choice and iTunes works on either platform. convert the digits OUTSIDE the computer via USB (either with a USB DAC or a good USB to S/PDIF connvertor). Use a good DAC, which these days does not necessarily have to cost an arm and a leg.
Marco
Marco