Too much bad information. A specialty pc can become part of a hi end playback system. WMP has no place...try JRiver MC or even WinAmp.
Unfortunately, no truly fine internal pc DACs exist. The last true audiophile PCI sound card was the M-Audio 2496. The downside was that no drivers were ever provided past W7. I guess that hasn't stopped some of us from enjoying these amazing machines.
Despite some short comings, simple desktops or even NUC's can provide a foundation for streaming & NAS solutions of hi caliber and immense satisfaction.