endpcnoise.com has a fanless PC and one can get a SS hard disk to hold the OS, for an utterly silent PC with no moving parts. Essentially the same thing Goodwins sells as they build them for Goodwins. Of course this is far from inexpensive, about $2600 + a good sound card that will output 24/192 to your DAC if you don't want to use the one on the machine. At the other end there are the tiny machines that can run from a flash drive and use a USB dac and also have no moving parts.