None whatsoever. The puny processor in ancient iPods copes fine with decompressing ALAC files in real time, so a modern desktop or laptop CPU could probably process hundreds simultaneously without issue if the disk could keep up, and 16/44.1 audio is only 176 KB per second even when uncompressed. ALAC is typically ~40% less.
And this applies to 24-bit audio as well, I presume?