I've been using a SB3/TC 7510 combo as digital source for a good while now, and to be honest cannot envisage returning to using silver beer mats as source material now, at least past the first ripping stage.
There have been some head scratching times along the way, such as finding the tools to extract the the tracks from DVD-Audio discs or HDCD discs along the way, but on the whole I'm very satisfied with the way my SB3/TC 7510 combo dishes out the music.
The SB3 is stock, albeit with the notorious Maplin PSU, and the TC 7510 has had the full Mod 21 stuff done (by myself, according to the pdf files that Stan has kindly posted links for), the TC7510 also powered by another of the afore-mentioned Maplin PSU's.
The thing to bear in mind with the SB3 (or the receiver) thing is that the unit will deliver 24/48 data max to any external DAC. Recent developments in the Squeezecenter client will resample music data of higher sample rate (ie 24/96 or 24/192) at the server side of this - if you run SB3 then the max you will get out of it will be 24/48, a Transporter will handle 24/96 quite happily.
However a Transporter costs a lot of wonga - SB3 + decent DAC around 1/3 of the Transporter price.
The only real downside to the computer audio experience is that HDD's can & will fail at some point, and definitely need to be backed up fairly regularly (and you can guarantee that the backups have not been frequent enough).
The big plus with going SB3/DAC route is that the (serving) PC's audio engines do not become part of the equation - the processing of Squeezecenter is kept to the bare minimum, and is pretty consistent.
Just my thoughts.
Chris