A standard computer with a 24/192 soundcard will accomplish that quite nicely.
brucek
Yes, it will, to a point.
In order to compete with best optical players, your sound card will have to be of a highest quality, you would need to take a lot of care to minimize RFI/EMI within the case, you will want to have as little spinning devices as possible, and you will still suffer from artifacts from switching PSU.
I have been down that path and I have PC based transport that is close to the best optical player but not as good.
If this Bryston device will be of a superb design and capability to output digital signal with very low jitter, below audibility threshold (way below what you can get out of any sound card in any PC today), it will be a great product.