I defer to Steve N., who obviously is an authority on these matters.
Steve: the OP indicated that he would be using a USB DAC. Given that, how much do the audio drivers and upsamplers really matter as b/w Windows Vista and Max OSX? If using an external USB DAC mitigates any difference in drivers and upsamplers, then I suppose it gets back to which format -- PC or Mac -- is a more stable, user friendly environment as a music server. Although I have used foobar, EAC, and others on a PC, I like itunes used on a mac as the best available option in terms of reliability and ease of use.
Steve: the OP indicated that he would be using a USB DAC. Given that, how much do the audio drivers and upsamplers really matter as b/w Windows Vista and Max OSX? If using an external USB DAC mitigates any difference in drivers and upsamplers, then I suppose it gets back to which format -- PC or Mac -- is a more stable, user friendly environment as a music server. Although I have used foobar, EAC, and others on a PC, I like itunes used on a mac as the best available option in terms of reliability and ease of use.