My experience with PC-based file playback has been very positive. I use Foobar2000 as a DLNA server to pipe supported audio files (FLAC, WAV, DTS, etc.) to the Oppo BDP-93 located in my main system.
I have found the sound quality to be on par with playback of the same files housed on a shiny disc. And the fact that I no longer have to buy and burn CDs/DVDs is a real bonus. Plus, it is much faster to find the music I wish to listen to using this method than if I were to go searching thru my library of shiny discs.
Good luck!
-RW-