Well, that is exactly my question. How can I have a PC in my chain, while playing SACD, Blu-ray disc, etc?
I would be much more interested in IIR software than any of those FIR programs that you are mentioning. FIR is bad news.
But before proceeding with that debate, it’s not worth even starting I can’t integrate a silent PC into the chain that plays the various formats that I mentioned with some kind of smooth switching and Hi-Rez audio in multichannel.
Cheers
If you are just trying to make a rhetorical case that HTPC is not a feature-for-feature substitute for a full-fledged contemporary AVR (at least as yet), there isn't much controversy there. It is easy to do so pointing out the obvious differences - unified and convenient source switching, handling of DRM content, accommodating more than 8 channels easily, ability for anyone to use without some technical ability, etc. But that is just an academic chest-thumping/ideological exercise.
For many vertical sets of features that one may actually use an AVR in their contexts (not everybody uses every feature of an AVR), there may be equivalents with a PC. And the ability to combine video and audio processing in the same PC has some advantages. There are some things AVRs cannot help in (except via a co-operating and often expensive video system) such as starting a movie in one room and shutting it down and resuming in another room at the same point (e.g., Kodi/Emby). Ability to do much better video scaling and processing (e.g., MadVR) than any inexpensive hardware (even better than the old Oppos) while playing and listening to a movie and completely transparently, etc.
But for your question taken literally, all of the different media formats you mentioned can be handled by any of the audio/video players on the PC either directly playing the discs with the drives attached to the PC or as most HTPC users do rip all media into a NAS and use a media server with Kodi/Emby/Plex etc. They can also play most anything bit-perfect into your favorite DAC (definitely anything within audible range of depth and sampling rate). It will also allow them to transcode optimized for various client devices in the house depending on the codecs available natively. A PVR can be incorporated into the HTPC system using a capture card and Kodi/Emby. These are all supported features of the software. And they even have really good library management for recorded or ripped media.
So the full potential of a HTPC is really as a house-wide A/V system using anything from tablets to dumb monitors and built in speakers or a HiFi stack - doing so with a combination of AVRs and Smart TVs can get very expensive or requires getting locked into an ecosystem.
They are not replacements for each other but serve both certain common and some disjoint purposes with unique advantages. Depends on one's actual requirements.