Build yourself a Home Theater PC:
https://www.intel.com/content/www/us/en/products/docs/boards-kits/nuc/nuc-for-home-video.html

The Intel NUCs are relatively low cost and you can connect to your DAC via USB (and/or S/PDIF on some models.)

If you install Windows as the OS, the desktop version of the Tidal client will give you up to 24/96 of Tidal's MQA content. (The NUC itself is capable of 24/192, but that won't matter since you are using an external DAC anyway.)