My excuse is that the last PC I built (7± years ago?) was a Gigabyte Brix because my PC requirements were simply to give access to the Drobo that contains my music collection... It cannot "game".
I completely agree with you though and I have always known that PC gaming is better, apart from the initial outlay. But IMO PC gaming is far more mature, so when I got the OG XBOX it was because it provided the games I used to favour and had the time to play...
Life has very different responsibilities
for me now (a very demanding but enjoyable job, extremely limited free time, etc.), so if I can rediscover an interest in gaming that fits in with them, then I will happily build a gaming PC and swap formats next year.
But for this to happen, I need to have a good run at gaming on the console I have not touched in a few years, using my preferred IEMs and headphones, hence I am looking for a cheap (TOSLINK) DAC to allow for this.
This is also why I have booked my first holiday next week in almost 4 years; I am travelling away and locking myself in with no responsibilities but gaming for a week...
As a side point though, if my other journey with high-end home cinema systems taught me anything, THX certification gives an ok benchmark, but it can be surpassed by a huge margin. You can get far more refinement if you know what to look for. Trust your ears, not a licencing fee that some manufacturers choose to pay to reproduce "loud sounds with minimal distortion" (in essence that is all THX is). Sound quality has far more to it than performance at THX 0...