A lot of audio equipment has a digital input (optical or coax), very few computers have a digital out . Apple and of course Toshiba are the ones I know having a headphone out doubling as a (mini) Toslink out.
Every PC has USB but very few audio equipment has a USB input.
Except of course for the USB speakers but these are targeted at the desktop.
Slowly but surely DAC's appear on the market with a USB input.
Amplifiers supporting it all, USB, SPDIF and the normal analogue inputs are rare.

Mini Galaxy One Stereo Integrated Amplifier ($899,-)
Output Power : 2 x 13W (Ultralinear-Class AB Push-Pull)
S/N Ratio : >88 dB
Output Impedance : 4, 8 ohm
Input Mode : RCA / USB (For PC, I Pod)
Vacuum Tubes : EL84 x 4, 12AX7 x 2
USB specs not available on the website so probably limited to 16 bits/48 kHz.
Unbalanced Input: 1 pair RCA phono
Balanced Inputs: 1 pair of 3-pin female XLR inputs
Digital Inputs: Coax BNC, TOSLink Optical, B type USB
Wireless Input: Bluetooth A2DP
Signal to Noise Ratio: -90dB all inputs
Frequency Range: 2.5Hz – 200kHz (-3dB)
USB specs not available on the website so probably limited to 16 bits/48 kHz.
Price: $8500 High Power Version (100W rms)

Integrated amplifier with 300 Watts of dual mono balanced power capability per channel.
USB specs not available on the website so probably limited to 16 bits/48 kHz.
Benchmark USB DAC1 Pre ($1595,-) with USB (24 bits/96 kHz), optical, coax and analogue inputs (24 bits/192 kHz)

They also offer a complete system, USB DAC with pre-amp, a pair of speakers (Dynaudio BM 5A bi-amplified studio monitors), that's all what is needed. The computer is not included. Small detail, Dell is know for delivering PCs with faulty audio drivers!

Beresford
TC-7520£149.99
Inputs: USB/COAX/TOSLINK SPDIF: 24bit/96kHz
USB: 16 bits/48 kHz
Separate re-clocking circuits for USB and SPDIF
Output: line, class A head- and pre-amp.
€330

13 W integrated amplifier.
USB specs not available on the website so probably limited to 16 bits/48 kHz.
LavryBlack DA11 $1,480

USB specs not available on the website so probably limited to 16 bits/48 kHz.
$699

100 W stereo receiver with USB.
USB specs not available on the website so probably limited to 16 bits/48 kHz.
Nova ($1199,- )

The Nova amp ($1199,-) features the ESS 9006 Sabre DAC.
USB:
A list of amp's with digital inputs can be found here: HTForum