ALL better than a PC. You are allowed to hear what you want.
If you are comparing RasPi to a PC using the motherboard USB output, then yes i would agree RasPi will be superior.
However, if you compare RasPi to a PC using Pink Faun / JCAT USB card with a good external linear power supply, then I would highly beg to differ.
The results I am getting from my Pink Faun S/PDIF + Farad Super3 are extremely excellent. It's actually the Farad Super3 that makes the biggest difference. Running the Pink Faun PCI card just off the PC switching power supply is weak sounding in comparison with evident distortion and noise.