For stereo I used to use a Lynx 2B in a PC running Foobar 2k with the SRC plugin. With that you had to make sure that all DSPs operations were either turned off (if not necessary) or done at maximum precision. Also the order in which various plugins ran had a noticeable effect on sound quality. I found the SRC (secret rabbit code) upsampling plugin/code inferior to Meridian G68 upsampling. SRC incorrectly emphasize mid-highs and loses out on bass. I would say the only thing that matters for WAV playback is that the PC should output bit-perfect! Everything else the G68 will better!
DSP8000SE, DSP7200SEHC, DSP5200SE sides, DSP7200SE rears, 861v8, 210, Sim2 Ultranero 4, Stewart Cinecurve 2.35:1, XEIT CM-5E Anamorphic lens, Dune HD Duo Cinema 8K and Wireworld Platinum 48G HDMI -> UHD722 -> Shunyata Omega Ethernet. Shunyata/Furutech power-cables/filters. SR Master Fuse@861v8. Uptone Etherregen with 10MHz OCXO clock.
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