thanks I had my wires crossed, it's a DAC!
Most DACs will apply a form of upconversion to the input signal via an off-the-shelf SRC chip or the one embedded in the D/A chip and use the filter or filters bundled with said chip.
HQPlayer only needs the D/A conversion because it performs the upconversion, the filtering and the dithering (and EQ, crossover filtering as well if needed). It does so using far more refined algorithms which require a lot of processing power, much more even than what is available for example in an FPGA-based device like the MScaler.
By removing upconversion and filtering from inside the DAC you are also removing sources of EMI/RFI noise as well as the demands that they impose on the power supply.
that's my prime driver for using HQPlayer, and also as the algorithms are software they can be much easily upgraded in the future.
Also, in most DACs the Redbook PCM signal is upconverted by an off-the-shelf SRC chip and then gets modulated into the D/A stage (is turned to DSD).
DSD signal goes straight into the D/A stage.
Thanks for this, it's something that I'd never considered or looked at, quite a good upside.
if I understand things currently HQplayer will convert PCM to DSD on the fly as well.
I am asking the OP what particular advantage a higher power PC will give over an IC (hifiberry, minidsp etc.). The number of IIR and FIR taps on both is plenty, afaik.
Genuinely interested.
I'm not sold on a PC but it makes a lot of sense, I prefer storing my FLAC files on a PC (I have a NAS but find it too slow), it can be multi-purposed for hifi by also running HQPlayer, and the DSP functions are pretty impressive compared to standalone DSP e.g. with a PC you can easily get 65k taps.
That is why I was asking what the priorities were. With an endless budget the sky is the limit but that is hardly ever the case.
I'm not thinking about budget for this yet, I want to understand what the best solution is and then look at what's right for me in terms of features and priorities. My top priority is sound quality. Then it's more a case of seeing how much it costs, if it's affordable then that's easy

if it's not then I'll have to look at options to get the cost down.
But what exactly does he want to do with the PC? For some simple REW filters, a PC is possibly overkill. For anything more advanced, then you either need a lot of skill, or to buy something off the shelf e.g. Dirac.
REW filters are too simplistic, DIRAC looks very good but I think I need more control, I'm a tweaker & power user so a steep learning curve doesn't phase me.
I agree that unless he wishes to DSP with HQPlayer they he probably won’t need a dedicated super computer. But I’d like me he thinks that HQP will provide the best performance then he has no alternative but to put together a powerful machine and I see no harm in dealing with EMI/RFI issues.
think I've already made my mind up on HQPlayer given the DSP processing in the DAC, I very much like that architecture!
Haven't compared it to an audiophile PC, but the new Mac mini is surely worth a try if it runs the software you want to use. Totally different machine to its Intel based predecessors. Sounds great plugged into my hifi block ;-)
If you need a super computer for some reason, wait for the new Mac Pros.
I'm a windows guy I'm afraid.