In fact, all else being equal and assuming your speakers are good enough, a flac file played from a computer using something like Foobar, output via USB to a decent quality DAC (not neccessarily an audiophile DAC) should sound better than a CDP because there are no mechanical/transport/damaged...
I use the Tacima CS929 for my pre and CD player only, i find if i plug my power amp in it strangles the sound and dynamics, so so that goes straight into the wall socket.
How much difference it will make depends how dirty your mains are in the first place.
To those asking why it would make a...