Why buying an AVR if it is to use it just as an amp ?
Higher end dac feeding an average amp will not bring benefits.
Your project would only make sense if it is to use a high end amp, like purifi, abh2, hyper or that kind of league.
and using an htpc means you would not be able to do Atmos, and you will not get Dolby vision too. There are hacks around this, but this is complex path.
And you will be able to read only RIPs, as official bd-uhd are not supported anymore on new CPUs, because Intel removed SGX instructions.
HTC is practically usable only with up to hdr10, 7.1 rips, and forget streaming too, most of the apps on windows do not support more than stereo output.