an AVR is good if you want a multichannel setup. But not necessary for a 2.1 setup.
Also, I forgot. You better forget the DAC/Amps I mentioned and go with the Wiim Amp Pro or Wiim Amp Ultra (if you want a screen). That's because they have built-in EQ but most importantly bass management. This is crucial if you want a subwoofer and since you want stuff for movie watching, it's vital you get a Wiim Amp Pro/Ultra OR you get a Wiim Ultra separately if you want some other box for an amp. The Wiim Amp Pro will be your DAC+Amp in one box. You'll connect to pc using the Toslink port.
The main reason to get an AVR is for bass management but since the Wiim is here, there's no reason for an AVR i think. Make sure to factor in the budget for a sub my friend, without a sub movies aint gonna hit hard at all.
Erin's audio corner has a
nice vid on stereo imaging and stuff check it out.
Don't think too much about much else. All you need is a decent bit of speakers with a tonality that'll suit your preferences (or you can eq it later on if you're willing to put in some time for that which is the best way to go imo), a good DAC/Amp to be the source for your speakers and provide them with enough power (since you're listening close you won't need too much) and a subwoofer for the lowest frequencies so you can feel the deep rumbly parts of the movie/music. A subwoofer also helps in reducing load off of the speakers so they usually perform better as well. You just need to make sure to also get a UMIK-1 and fix any problems in the sound that will arise from the room. Below ~500 hz, your room will be responsible for the sound and the size/objects in it would shape the sound. With the UMIK-1 you can measure the sound and fix any deficiencies.