Why don't you go the Raspberry Pi route? With a Rpi 4B you can get good quality USB output or add a HAT card and get SPDIF coax or optical output. You have a number of operating system options available and you can put the whole thing together for $100 or so. You can gussy them up with linear power supplies for just a bit more.
I've got 3 RPi players in my house and find they more than meet my needs
I've got 3 RPi players in my house and find they more than meet my needs