Yes, but most of what is in a $20k computer is not necessarily going to improve on sound of a dedicated $2K computer built just for audio. You just need a quiet power supply, a great MOBO with upgraded capacitors, fast ram, low latency 16-32gb, 12 core cpu, M.2SSD's and additional non M.2 SSD's for storage. No graphics card needed unless you want to do CPU offloading to the GPU. Shielded SATA cables.
SOTA for computers is all relative to the purpose of the computer.