First of all, I found this site a few weeks ago and have learned a ton. Thank you all!
So, I'm upgrading from my 8 year old laptop running XP, a USB hard drive, and outputting via USB to a Musical Fidelity V-Dac (old model). I'd like to build a C.A.P.S 2.0 server minus the SOtM USB card (to be added in the future). This leaves me with two output choices. The first is USB to the DAC but the USB interface on the DAC is limited to 16/44.1k. The second is to make a cable to plug into the SPDIF header on the motherboard and have the ability to output 24/96k to the DAC, similar to what Chris did