"what takes computer audio over the top as a source"
Now that's a more reasonable qustion for sure.
As a source to an existing home stereo system:
CD res or higher lossless files -> Music server->network connection-> network player->good DAC of your choice.
As a source for headphone listening where demand for amplification is much less, player software designed for good sound (I use PLEX) on a computer with just a decent built in DAC to just any decent pair of headphones. Even listening at work via internet connection to my music server at home, using headphone analog out, the sound is over the top in that I enjoy listening for extended periods.
Now that's a more reasonable qustion for sure.
As a source to an existing home stereo system:
CD res or higher lossless files -> Music server->network connection-> network player->good DAC of your choice.
As a source for headphone listening where demand for amplification is much less, player software designed for good sound (I use PLEX) on a computer with just a decent built in DAC to just any decent pair of headphones. Even listening at work via internet connection to my music server at home, using headphone analog out, the sound is over the top in that I enjoy listening for extended periods.