There is data, noise and timing, until the file is converted to analog. If the data is bit perfect we're done with that part. There is a theory that the noise of a computer gets carried to the DAC along with the data, that the noise gets in the converted audio, and that by limiting the function of the computer playing the music file, you limit that noise. People actually not only use bare bones software but hobble the functionality of perfectly good hardware to minimize this noise. Galvanic isolation between the computer and the DAC makes a lot more sense. Then there is timing, jitter. Some people believe that a fully functioning computer not only sends noise nasties to the analog system but increases jitter that effects the functionality of the DAC. I suppose that's possible, too. But an asynchronous DAC, or re-clocking outside of the computer is, again, a much more elegant and effective solution. It's more efficient, too, because you don't have to dedicate a computer to playing music.
You can get rid of the noise and timing nasties, rest easy knowing that your digital file has been purified, sanctified, cannonized and cleansed, and, at the same time, use a good piece of software like JRiver or iTunes that gives you good information about the music you're playing, a lot of options in your file mangement, pretty pictures, and allows you to come here and argue with us while you're listening with, no negative effects. Win-win. Win.
Or you can use special software, or hobble a perfectly good computer, and believe it's all better until someone comes along with a big, heavy box with pretty lights on it, which is always better.
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