As per Tvad the Mac Mini is the way to go, although I can tell you PC sounds more dynamic w/ better resolution and much much better bass than Mac. However with either I suggest an Empirical audio Off ramp if you plan to use USB. If you go w/ the Mac toslink is your best bet. If you go with PC a Lynx card would be the best option and would be the 2nd best overall after the Off Ramp. I have experimented at great length with all of these and I can assure you these conclusions are not system dependent. Hope it helps!
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