you can use a high end dac with a pc if you buy a good sound card either one designed for mixing or a high end sound blaster that has a coaxial digital output that will feed 16/44 digital signal to any audo dac.
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i run my "high end" sound blaster through with toslink
connectivity, it has a front panel thats hooked up with a toslink cable to a soundstream dac. outputing digital signal only.
the outcome is not that exciting.
when i'm into serious listening , i cant stand the pc fan noise in the backgroud , so it's got to be off.