Which OS/PC sounds the best?

The hardware choice comes down to ease of use, cost, pain of integration, and for those more shallow amongst us, style. But does a PC system sound better than a Linux system, or a MAC system? Inquiring minds want to know.

I've met Steve @ Empirical Audio and I've heard his system at CES 05. Impressive. Steve has posted his opinions at http://www.empiricalaudio.com/frComputer_Audio.html. He concludes that a PC system running Foobar and playing .WAV files edges out a MAC system or Windows system playing Apple Lossless (at least using 24/96 sample rate).

But Gordon Rankin, creator of the highly regarded Wavelength Brick and Cosecant USB and tube based DAC, seems to prefer MAC Mini. http://www.stereophile.com/artdudleylistening/905listen/. See his thoughts at http://www.wavelengthaudio.com/usbdac.html.

So, two recognized experts at some odds with each other. Here is what fellow audiophiles thought, namely, that the hardware and OS doesn't matter much (except when you are comparing a USB DAC system to one that outputs SPDIF). http://www.audioasylum.com/forums/pcaudio/messages/7551.html.

I'll compare my Windows PC with the MAC Mini once the MAC arrives. Both will be running iTunes/Slimserver software, playing an Apple Lossless, so it should be easy to tell, no?