CJ,
If you are still out there, I totally agree with Rich. I went with the Squeezebox largely because its internal DAC is a little better than the Roku, and even that is only sufficient (IMO) for my more casual 2nd/3rd systems. For my main squeeze (ouch), I will run to an external DAC. I have heard modded SB's and the mod makes a pretty big difference on the analog output (not so much to me on the digital), but an external DAC still sounded better.
BTW, I heard Mike's new LiteDac (and his old Benchmark) and I would highly recommend the Lite, especially for the $.
Tim
PS. And if you want to up the ante, there is a modified Lite Dac that has pleased some people - I've not heard it.