Not sure what all the fuss is about the fans. I have a home-built computer, Thermaltake Xaser II case with seven fans. Then there are the CPU fan, power supply fans, North Bridge fan, ATI Display card fan, yikes, lots of fans. The only issue I have with fans is dust. The noise is minimal and does affect music playback, IMO.
Mp3 format, even at 256 bit, is not up to the WAV/WMA standard. I have taken a music CD and converted it to Mp3 on my computer. Then take the Mp3 files and convert back to WMA and burn a new CD. It is not as good as the original CD by quite a lot !
The digital output from most modern Audio Cards is quite good when using a good source, like WMA files. Even the analog output is good ! The sound reproduction from a modern PC is astounding, but there is one issue that I mentioned above that really bothers me and I am wondering why other folks don't mention it.
When listening to the signal (output, whether digital or analog) being produced by a PC, I can always detect slight clicks, skips, stutters or jitter, whatever you want to call it. It is not a big deal, but it is enough to prevent me from getting completly lost in the music. It is caused by the flow of data being interrupted, very quickly but on a cyclical basis, by the Operating System of the computer, particulaly when using a PCI bus sound card.
I have greatly reduced the problem by using on-board sound from the Gigabyte motherboard, as this bypasses the PCI bus to a degree. A really fast CPU, P4 3.0, and really fast memory helps, as well as HT which allows two processes to run concurrently. But in the end there is still a low level of jitter that shows up sonically as clicks. The music flow and tempo is not quite right 100% of time, but is spot on for most of it. The Windows OS simply cannot dedicate itself to uniterrupted production of Music, digital or analog. Linux has the same problem, to a greater or lesser degree, depending on the configuration.
The sound produced by the PC is excellent, in some ways better than the best CD players that I have heard. But the artifacts introduced by the OS are enough to keep me from truly enjoying it. Just my rather lengthy two cents.