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Because it (guessing) makes less noise than a PC?

You'll find that's not the case. The specs quote THD and dynamic range values (-86dB and 87dB respectively) that are on par with cheap PC soundcards, significantly worse than decent home and prosumer audio gear.

Combine that with artifacts introduced and frequences subtraced by lossy MP3 compression, you've a recipe for poor quality sound (caveat: I've not listened to one yet.)

For a kilobuck, you can have a nice quality CD juke that'll give you much better sound quality.

And, it is a PC. Read the specs. I'd pry one open before buying to see if the audio output section/soundcard is built into the system board. In PCs where that's the case, I've found there to be *loads* of mobo-generated noise.