Yes
No matter how it is done at the end of the line is a digital to analog chip which almost always is designed to accept a serial protocol called I2S. Whether the transport is in the same box or we use an external transport or we use a computer at some point there is a receiver chip which takes whatever it is being fed and converts it to I2S for the DAC chip. That "whatever" could be ethernet, Toslink, SPDIF, USB, Firewire, etc.
No matter how it is done at the end of the line is a digital to analog chip which almost always is designed to accept a serial protocol called I2S. Whether the transport is in the same box or we use an external transport or we use a computer at some point there is a receiver chip which takes whatever it is being fed and converts it to I2S for the DAC chip. That "whatever" could be ethernet, Toslink, SPDIF, USB, Firewire, etc.