If you have any interest in a computer based system but don't want to deal with the complexity immediately a good path might be to get a decent DAC in the $300 range and pick up a used CD or DVD player to use as a transport.
There are always high-quality players from Pioneer, Sony,, Marantz, Arcam and others for sale here at a fraction of their original price.
Going for a DAC now means you don't have to start over completely when your transport fails, as they all eventually do, and gives you the flexibility to deal with multiple sources in the future.