Memory Player vs Dedicated PC-TopUSB Conv and DAC

Has anybody owning the Memory Player compared it to a dedicated PC system using software(such as EAC and Foobar, and by-passing the gremlins of Windows Media ) with a good USB2 to AES/EBU converter, like the Offramp available from Emperical Audio to a top quality DAC.
Is this the future for transports?
thanks.
Nev