I built my PC music server based upon information and listening to different devices as the music server to different DACs.
What I have is, an 8Watt (yes eight) commercial grade, two core fanless CPU. Not very powerful, and not high current use, or generating much heat.
Two SSD, one strictly for all software, the other just for media files.
JCat FEMTO USB card.
A 200Watt HDPlex linear power supply with four separate feeds, that feeds 5VDC directly into the USB card, and feeds 5VDC to the SSDs, and 19VDC to the motherboard and CPU.
I use a fanless PC case, with copper and aluminum heat sink.
The operating system is WIN Server 2012 R2 in core mode, software is Fidelizer Pro, Audio Optimizer, JPlay FEMTO.
There are no moving parts to create electrical noise, the power supplies are linear and isolated, the software is quite possibly the biggest player here as it’s designed to turn off processes that just aren’t helping my audio playback.
Everything is plugged into a Puritan PSM-156 power conditioner - cleaning the AC power with exceptional sonic improvement overall. I say cleaning, the PSM-156 shunts high frequency hash in two stages off the active and neutral lines to ground, leaving the AC sinusoidal wave completely intact with no loss of amperage, just minus the high frequency hash/noise.
I am hoping that there is going to be released an operating system written specifically for a music server PC that offers a suite of tools to make it as good as possible. I am still waiting, it may exist already and I have to discover it.
All music servers are computers, the best are designed and " built specifically for that purpose" YES, it makes a significant difference to SQ.