IMHO it is the power supply that makes the difference. The pc bit is just that. When Gary and Brian visited my place Brian brought the streamer Gary had built for him to compare to the TFS. Both were running jriver, the difference being mostly that the tfs has a bespoke power supply, and I think it.was this that lifted the performance of the tfs against Brian's server. TBH though, there was not a million miles of difference between them, the tfs was better yes, but not hugely so. As ever diminishing returns comes into the equation, you have to spend a fair bit to get that last 10-20% improvement.