The recommendations for used AVR confuse me. I guess you get a power amp inside it, and can use passive speakers. If you want multichannel surround HTPC then yes, makes sense. For my own desktop PC system, I went for two-channel stereo. I’d go with a Topping, JDS Labs or similar DAC new for maybe $150 or so, and powered desktop monitors. Nice offerings are available from Adam, Yamaha, JBL, Genelec, Neumann and others. If you choose carefully, you can get a speaker pair and DAC for maybe $400 or $500 total and add a small, used sub now or later.