OP,
I think we need some context to be helpful. For high quality audio you need a streamer… which is technically a PC, but designed around being nothing else… a great steamer will weigh 30 lbs or more, look like an audio component and do nothing else. The one I own is unbelievable sounding…. and cost $22K. On the other end of the spectrum is a very good sounding streamer like the BlueSound… for around what you would pay for a PC.
Unless you are an audio engineer I am not sure you are goinging to,be building a PC that sounds “good”. I have used many variants of PCs, laptops, amd Macbooks. They only get you to not sounding quit as good as a Bluesound streamer.
But all this is dependent on your amp, preamp, speakers… etc. so, to be helpful. We really need to know what you have, your interest, and goals. My system has two direct lines (dedicated electrical lines from the breaker box to my audio system) and special duplex receptacles. The average cost of my electrical components is $20K… you can see my system under my user ID. Is your system worth $1K, $5K, $10K…etc. What level are you aspiring to?