Do different speed computers effect how the same high end audio recordings are played?

I was roped into doing some computer support for a family member when their power supply or motherboard became very flaky and died. They had asked me to be very careful with all the graphics and audio recordings as they were all original artwork. Rather than just buy a new low-end computer like I recommended, they wanted to spend hundreds more on replacing an end of life power supply and an end of life motherboard as they feared that the audio wouldn’t sound exactly the same on the new computer. They had an irrational fear that a faster CPU would play the audio faster. Despite my assurances that the encoding is what matters, not the CPU speed, they were very skeptical. I know on some very, very high end recordings, you can get some drift on like-for-like formats across platforms, but pretty much any modern audio format is compatible across platforms. I don’t think this was the type of content they were talking about. Anyone have any experiences with this?

The only thing to need to worry about when considering the audio quality is the sound card. You can buy a good sound card and put it in any computer with the right expansion slots and the audio quality will be just as good as a high end machine.