1. I Compared spinning disks in BCD-1 and Wadia 581i SE to PC based digital source into the same Wadia. Wadia spinning disk was clear winner, BCD-1 not so clear but I would still place it above PC.
The only opinion I can offer on MAC is relative the experience with Toslink, every device I have tried so far that sported multiple interfaces, one of them being Toslink, always sounded worse on Toslink than on other ones (SPDIF, AES/EBU).
I stay away from Toslink whenever possible.
Similar experience with USB, so again I stay away from USB whenever possible.
3. In general, yes. I have invested a lot of time and money into purposely built and dedicated PC, it does not match top CDPs, close but not there. If performance is #1 criterion then CDP is still the way to go.
Note that I am talking top performers here, for both CDPs and for PCs, not PC you buy at a store and connect to DAC via whatever interface, that is far from being close to CDPs. IMO BCD-1 could be placed into loosely defined bracket of top performers, its performance definitely exceeds its price tag.