Best Audiophile desktop for under $2500?

Mac mini

"audiophile desktop".   

No consumer computer in an audiphile system.  

I will be installing a Matrix Audio USB card for the DAC, not sure how much of a difference that makes compared to a USB/fiber optic scenario. I do a lot of 7.1 HMDI audio/video/movies also. There is about 14 TB of music. Thats another reason the DELL worked out, because of all the bays to add HD's. Has to be Windows based for when I do work. I mainly use JRiver. The reason I mentioned ROON was because I was thinking of using it also. But the main software is JRiver. 

Wondering if I can use my current DELL as a server somehow and use another computer in the system. Is there a way to make that scenario work?

Presumably you are feeding the PC audio out to a external DAC to an audio system.

Based on advice here, I switched from simple headphone audio out jack (using pc's DAC, lousy) to USB audio out to DAC (far better) to Luxman Integrated Amp to Darn good sounding Speakers (more important than the data/dac). World of difference.

I had poor speaker location for many years, totally revised my office for seated ear level, centered seating and could not be happier.

I don’t stream separate audio, just Music Videos, YouTube/Smart TV netflix/prime/viki/paramount .... shows, some here in office, most in Home Theater AV Receiver Downstairs. Most pre-recorded, watch without commercials.

Real Dolby 5.1 sources, OR, turn default pseudo surround i.e. 5.1 off, use 2 channel stereo mode, i.e. DIRECT finds 2 channel original, or forced 2 channel. VERY often better sound.

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In the office the PC fan(s) and Hard Drive(s) Noise can be as/more important than the digital audio output performance.

For that reason I buy HP compact PCs with both audio and video on the Intel motherboard, no fans, and Solid State drives (no noise). My PC Processor’s fan rarely comes on, and is whisper quiet. Leave proper/extra ventilation to minimize that fan or any extra fans to run.

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Intel 730 on the motherboard

Processors are so fast, they have for a long time been waiting for you. Gaming a different world.

Wouldn’t the OP be better served with a server/streamer than a noisy PC? Is the DAC the Oppo 205?