You're starting to have to bodge something together.
A PC/laptop with optical audio out (on mobo for desktop, USB soundcard for the laptop) and the device in the post at 16:39.
Or a new high end receiver that accepts USB. You might find android boxes that use kodi that have an optical out.
Basically all PC's/laptops/android boxes will have optical and digital out, as the amplification circuitry to get enough to drive speakers to a decent level and at a decent quality won't fit. So you need a device to go from digital to analogue.