Of course it is very much a personal preference. For me a PC is ideal. In essence products such as SGM are PCs designed to work as an audio component. Yes, they really concentrate on low noise, etc. I have nothing but good things to say about these companies, and if you do not like working with computers and have money to spare they are solid choices. However, a very capable computer can be had for give or take $2000, therefore a fraction of items such as SGM.
Lets compare:
SGM server for about $18,000 -vs- my new Falcon for about $2400
Software: HQPlayer and Roon -vs- HQPlayer and Roon
CPU: Intel i7 7700 4 core 4.2 GHz max turbo speed -vs- Intel i7 9700 8 core 4.9 GHz max turbo speed
RAM: 16 GB DDR4 with heat sinks -vs- 16 GB DDR4 with heat sinks
OS: Windows 10 -vs- Windows 10
Storage: Optional 1 TB SSD -vs- included 2x 1 TB M.2
Power: Low noise internal computer power supply -vs- Low noise Gold level internal computer power supply
Case: custom metal case -vs- custom metal case
CPU Cooling: Heat pipe cooling system -vs- liquid cooling system
As you can see, more similarities then differences. The SGM looks like a great machine and certainly looks more like an audio component then my Falcon computer. I think it is a great choice for someone looking for a very nice pre-built music server. I assume that SGM can update the CPU they use to the new i7 9700. I would think this is critical because in my test I have verified that HQPlayer does indeed use all 8 cores that my CPU has, and it also does turbo the CPU up to about 4.6 GHz speed! CPU use is the single largest factor for HQPlayer according to test I have ran, followed by hard drive access. M.2 drives are vastly faster than SSD, although both are vastly better then HDD for speed, no noise, and no heat.
I know this has varied off the original discussion and I apologies and will not go down this path further. I simply wanted to address a topic that was brought up.