As you probably know by now, the PS4 is essentially a $400 PC. It has an x86 PC CPU, a standard PC GPU, and the same kind of RAM that you’d find on a PC graphics card. There are a few custom chips on the PS4′s motherboard, but for the most part it’s just a normal PC with some custom software. This led me to wonder… could you actually build a comparable PC for $400? More importantly, given how Sony has crippled the PS4′s home theatre functionality, is it possible to build a PC for $400 that is actually better for games and as a living room media box?