Ecruz - the Mac Mini by itself will probably never beat the SB because the jitter is too high.
If you were to use either a reclocker from the toslink output of the Mini or a USB converter from the USB output of the Mini, this would beat the Mini by itself.
The more you spend for these devices, the lower the jitter and the better the result. You MUST use good cables too. A good 1.5m cable from a reclocker to your DAC would cost over $400. Be prepared to spend some money if you want stellar results. This is more important than the DAC.
Steve N.
Empirical Audio
If you were to use either a reclocker from the toslink output of the Mini or a USB converter from the USB output of the Mini, this would beat the Mini by itself.
The more you spend for these devices, the lower the jitter and the better the result. You MUST use good cables too. A good 1.5m cable from a reclocker to your DAC would cost over $400. Be prepared to spend some money if you want stellar results. This is more important than the DAC.
Steve N.
Empirical Audio