Assuming the audio file itself is good quality, the weakest point on a PC is the digital-to-analog converters [DACs] and associated analog outputs for speakers or headphones.
Virtually every PC in existence suffers from some amount of power supply noise and ripple - and that gets superimposed on the analog audio outputs.
Turn the volume full up on pretty much any PC, while not playing any sound, and you will hear clicks, buzzes or squeaks and squeals as you move the mouse and run programs...
The way around that is to use a digital output, so moving the DACs to some other equipment that does not suffer the same problems.
Most PCs have a digital S/PDIF output on the motherboard, even it there is no external connector, You can buy connector plates to bring that out to a spare cardslot position.
Connect that via an optical cable to a decent surround amp and you have vastly better quality - and it does not make any difference if it's a basic built-in motherboard sound system or a stupidly expensive sound card, the digital output will almost certainly be identical.
Better still, use HDMI digital audio through a hole theatre amp; HDMI supports much higher bit rates & bit depths than S/PDIF.
If you don't want a full surround amp, an Audio MIDI usb interface designer for music work will give pretty spectacular results compared to a PC sound card; something like a Focusrite Scarlett has similar specs for the main and headphone outputs as some silly priced audiophile external DACs, but the audio interface has many more functions.
Or just use a really good set of Bluetooth headphones. With a PC, laptop or phone, you are then using a digital link all the way into the headphones to no analog noise from the PC etc.
Bluetooth stereo audio does use some compression so it's a bit of a compromise, but given a choice of the PCs background noises or the virtually imperceptible change over bluetooth, I'd take bluetooth any day.
For info:
My normal desktop machine has basic 5.1 PC speakers and has background noises; it's primarily used for work so I'm not that bothered.
My media centre PC feeds a Sony 7.1 home theatre system via HDMI, 700W RMS plus a 180W RMS sub..
My music system connects via a Tascam firewire audio interface.
If stuck in a hotel and listening via my phone or laptop, I use either Sony BT-50 headphones or a JBL Charge 2+ speaker.