That's one of the heaviest pile of useless hardware I've ever seen.
How the heck would you ever need a dual-Xeon setup for serving audio files in your home?
Maybe as a server for a small to medium company. For which you can find much cheaper options.
The rest follows. Designing a fully passively cooled dual-Xeon system is going to be expensive and heavy. And even so, I guess it might still make a nice roaster if you push CPU use a little bit.
Don't get the "capacitor bank" either. Crap. Never seen a capacitor bank in a server. And if it's for "audio"? Just freaking put the audio gear (DAC, etc) outside of the freaking computer, with its own power supply, and you're done. You don't need additional caps to serve files. And since those are electrolytic caps trapped in an enclosure that is likely to get pretty hot inside, their lifetime is likely to be rather short too.
And given the overall design, I don't even think it's built to last. It's likely to develop issues after a few years of use. A few years is OK for a computer. It's not for something that costs as much as a car.
I don't always find audiophool "debunking" really useful, as it's sometimes just luxury, and heck, what if someone wants a cable made out of solid gold and moon dust. Even if that bring nothing to the table.
But this one? It manages to make me very "intrigued", as it's just a pure waste of hardware, and it's not even luxury, apart from the price tag. Just build a NAS with an ARM SoC, decent storage, and a gold-plated case with some diamonds, if you want to make it luxury, and you'll sell something for less than half the price that really has a value.