I'm not sure you could find one for $400 but a Peachtree Audio Decco would give you an internal DAC with Toslink, coax and USB input, a tube preamp and a 50 watt/channel amp.
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i know music hall makes a 2 channel receiver w/ digital ins and an inboard burr brown dac, but might be outside your budget. within your budget, if you don't want to go with an avr, you're probably gonna be stuck with a solid state amp (e.g. nad or yamaha) and an inexpensive dac (e.g. amc or entech). you should do nicely with such gear.
The quality of the watts is more important than the number of them and 50 watts from a decent quality amp should be plenty for the Ushers. My daughter has the S-520's driven by a 40 watt Pioneer Elite integrated and power isn't an issue even in her fairly large living room.
I agree with Loomisjohnson that given the small number of choices and your limited budget you may be better off with an integrated or receiver from a company like Cambridge Audio, NAD or Rotel coupled with an inexpensive external DAC.
Stereophile gave the Onkyo A-9555 a rave review and my experience owning one was that it was substantially better then the NAD, Rotel or Cambridge integrateds I've owned. It's built in Japan and the sound and build quality compared to the Chinese built integrateds is very impressive.
If you can afford one it's a remarkable buy and they're often available refurbished from accessories4less.com for less than $500.
The only two truly inexpensive DAC's I have any experience with are the Valab, available on ebay from the builder in Taiwan, and the Lite DAC Ah. Both are around $200 new and between the two I would buy the Valab. I'm using one in my office connecting a MacBook to a Nuforce Icon amp and James Blue JB3 speakers.