"Novice Guide" about building an HTPC

Last week I come across a net-friend and he asked some questions regarding building of HTPC. I try to recap here:

• Underclocking CPU is a must and cannot be bypassed or avoided in order to achieve good sound.
  
• Lowest acceptable CPU is E7200 and highest acceptable CPU is E7300. Lower grade CPU is not powerful enough to upsample; more powerful CPU generates more noise, heat and requires more power.
• Use the best RAM (e.g. Kingston HyperX) and PSU (PC Power, OCZ or Corsair HX1000)
• Use a good motherboard (e.g. Asus P5Q Deluxe)
  
• CMP can be skipped, as I don't want to turn my computer into a simple wave file player. ( http://imageevent.com/cics/cmp )
  
• But AOBCT is un-avoidable. One has to perform OS optimization. The difference with and without AOBCT is clearly audible ( http://imageevent.com/cics/v03theartofbuildingcomputertrnsp )
  
• CICS player is our default wave file player
  
• The latest ATI graphic cards (E4350, E4550, E4650) has very good noise control and low power consumption, very good for HTPC.