I buy & download some 24/96 FLAC files from various record companies or artists' websites onto my USB 2.0 hard rive, then copy them to my Bluesound Vault. Nothing higher res than that. Sometimes I just listen to the files off my PC's Realtek HD port via headphones, other times (like right now) I listen to Tidal Hi-Fi the same way. The PC is connected to the Vault via Ethernet hardwire connection, and that also allows the Vault access to the internet and I can control the Vault with my Android tablet wirelessly. The Bluesound app allows me to play files from it's own 1TB drive, my computer, USB hard drive or Tidal Hi-Fi. I will get a true standlone NAS unit when my PC, USB drive and Vault are closer to full. I don't have a whole lot of files stored right now, barely 600GB worth.
The Vault is my connection to my receiver. I choose to use the analog RCA outputs of the Vault rather than it's optical output because it seems to have a slightly better DAC than the receiver. It sounds terrific. Like sterling shoote, I can barely tell the difference between the 24/96 FLAC files, a CD in my player, or the .wav files on my Vault. Probably just in my head, but I think Tidal through the Bluesound Vault does sound just a little bit nicer on some plays.