I had the same concern when initially thinking about getting into computer audio, looks complicated, it is not. All you need, in addition to a computer, is software to manage the computer audio files (FLAC, AIFF etc.), I use Audirvana Plus, there are several others programs available, including iTunes if you are prepared to limit yourself to AIFF/ALAC downloads. Next you need some method of getting the digital file out of your computer to a DAC. I use a USB to S/PDIF converter. Some DACs will now accept the USB signal direct. That's it. HD Tracks have a good tutorial on what is required to download and play HD audio files.
Just in case anyone thinks I have an affiliation with HD Tracks, I do not. I just happen to like their site for learning about HD audio and as a source for HD audio (24 bit, 96kHz FLAC in my case; higher resolution formats are now becoming available) files.