A $30 Raspberry Pi with free Volumio serves the same purpose for me, and I can attach a DAC hat to the top of the Pi for high fidelity audio - but this looks so much better with it's beautiful wood finish.
There is a stereo mini jack audio output on the pi. Just use that and don't waste your money on audio woo.
(This is also a standing bet of $5000 to anyone who can pass an ABX in front of me to discern the difference between the two in headphones of their own choosing. You pay if you lose.)
There's "audio woo" where you spend $1000 for a USB to SPDIF adapter that literally does almost nothing, and spending $50-100 for a decent DAC that doesn't have an audible hiss.
Here is a pic of their design: https://0x0.st/-wXP.png
You can ping CounterPillow in the quartz64 room on libera.chat if you want more info. They mentioned that they might be open to shipping boards to people.