Hi Mike,
There is two(maybe 3) methods to listen to high resolution audio:
1. PC or Music server via a USB dac (BUT "only" at 96kHz as no USB dac can currently accept 192kHz/24bit,this will change within this year with the new USB specification being finalised and implemented)
2. Dedicated high-resolution players from PSAUDIO (new drive and dac) - Excellent products, but quite pricey at around R60 000 for the two units, or Olive's new HD player(+- R40K)
3. The DVD-Audio solution - As explained
Computer music servers are definitely getting better, however they are radio frequency transmitters of note, I don't yet feel comfortable with them on the hifi rack. This can be overcome, albeit at quite an expense ito casing, noise and heat control etc. In addition Windows in my opinion isn't a workable solution just yet, rumors have it that Windows 7 will be great to use for a music server.
By using the DVD-Audio solution you can use a device that has been purposely designed for onething namely audio playback of hd music vs a PC that needs to be pampered most of the times.
In addition I don't know of any affordable dac's that can truly decode 192kHz (not up sampled)
I hope I have answered your question...
Cheers,
Percy