Hi again guys!
After nearly a year playing around with a different setups, it came out that the best sounding setup is one of the easiest ones. The only con is that it requires USB DAC accepting SPDIF signal (aka SPDIF over USB) works with most players (XBMC, Deadbeef).
All You need is to remove any replaygain in those apps, plus select SPDIF output with software postprocesing off. (Select "SPDIF hw:{number of device}" as an output device)
NOTE: use OSS4 or ALSA only. Remove pulse audio if You got it on Your system.
I'll make a more detailed tutorial describing setup for XBMC and Deadbeef,
This setup actually sounds so good that it made me certain that ASIO output in Foobar isn't bitperfect!
EDIT: This thing has little harder about a year ago sine device decriptions appeared just recently, and not all distributions have it now, so if You dont have description with "direct hardware device without any software mixing" You need to choose it by device name, in order to do so open Terminal and type alsamixer, then hit F2 enter devices there, it will list available devices and there numbers. In order to select proper device choose correct number of device from the list with prefix iec958:CARD={device name},DEV={device number here}, also if u got mixer selection choose hw:{device number here}
IEC958 is anlternative name of SPDIF more common in linux.
Additionaly most ppl claim that playing audio files buffored entirely into RAM without cashing to hard disk improves sound quality, It's hard to say for me becouse I dont use swap partition in linux at all (for real theres no purpose for using swap if You got more then 2 GB of ram on nix platforms, my ram usage is like 5% all the time and cashing to disk is horrible for performance in general)
Another aspect in using PC as an audio source is the problem of power supply unit and mother board, now before someone will throw a stone in my direction --- none of those have an actual impact on bit steam send over to sound device, it impacts the jitter level produced in DAC! Best way to avoid this is to use separate power source for DAC, I use battery powered PSU myself, but if I had to choose betwen cheap PSU and power over USB I would go for USB power (I tried all those options and even though im audiophile mythos sceptic in most cases [biggest BS -- quality of digital cabels having impact on audio quality XD] I cant argue, that PSU thing works).
Edited by d1554573r - 8/3/12 at 7:12am