You
REALLY need to think about your signal path here...
Do you use room correction, or equalization, or
ANY feature on your AVR that requires digital processing?
Assuming that's the case then, right now, the digital audio from your computer is going into a digital input on the AVR...
From there it goes through the various stages of digital processing on the AVR...
Then, on the way out, it is going through the DACs on the AVR, to be converted back into analog audio to be sent to the amps in the AVR...
NOW let's assume that you add a separate DAC, connected to the computer, with its analog output connected to an analog input on the AVR.
Now, the digital audio from your computer goes to your new external DAC, which converts it into analog.
Then it goes from the DAC to an analog input on your AVR.
But, when it gets there, it's converted back into digital by the A/D (analog-to-digital converter) at the input of the AVR.
Now, as before, it goes through the various stages of digital processing on the AVR...
And, as before, on the way out, it is converted back into analog audio by the DACs in the AVR to be sent to the amps in the AVR...
Note that you have
NOT avoided having that audio go through the DACs in the AVR...
You've just added two extra steps: your new external DAC and the A/D converters at the input of the AVR.
The only way to bypass the DACs in the AVR would be if your AVR has a
true "direct mode" of some sort that bypasses
ALL of the internal digital processing in the AVR.
(And it must be a TRUE direct mode... which means that you sacrifice the ability for the AVR to do anything much beyond select the input and control the Volume.)
Unless your AVR or processor has such a direct mode, and you're willing to use it, and sacrifice those other control options, then you are NOT bypassing the internal DACs in the AVR.
So they are still the limiting factor and, at best, your external DAC can avoid adding extra coloration...
(And, while some processors, including ours, offer this option, very few AVRs offer a true "analog direct option".)
To be quite blunt...
If the purest signal path is your goal...
Your ideal solution (using the components you mentioned)...
Would be to connect the computer to the DAC, connect the DAC to an
AMPLIFIER, and skip the AVR altogether.
(All of the other features an AVR offers, like room correction, and EQ, and surround decoding, are basically going to require that the signal goes through the DACs in the AVR.)
(And, looking at it the other way, in order to avoid the DACs in your AVR, all your AVR is going to be able to do, other than provide amplification, is to select the input and control the Volume.)
Now, if you're looking for a system that does BOTH "high quality two channel" AND surround sound for movies, then the story is a bit different.
If that's your goal then you could benefit from an external DAC.
But, in order to do that, you would need to select a processor or AVR that offers some sort of true direct mode.
You could then use it in "pure analog mode" when listening to stereo music via your external DAC...
And use its internal DACs for less critical surround sound listening where you need the decoding and room correction capabilities it offers...
However, at that point, it would probably be easier to step up to a processor or AVR that has good DACs of its own.
(Our processors offer this... but I don't know of any AVRs that do.)
The bottom line is that, with a simple AVR, adding a separate DAC between the computer and the AVR is
NOT likely to gain you much.
(Unless, specifically, you are just looking to add some pleasant coloration to the audio coming from the computer, and you find an external DAC that does so.)
There are alot of dacs out there....for affordability, take a look at Schiit.....also look at the Denafrips Ares II....I bought one off a friend and it's excellent. He moved up the line. I believe it's a Stereophile Class B component, for what that is worth.
I'm sure you will get other suggestions.