Actually, with a PC, you can dispense with the expensive sound card. Most modern pc motherboards have decent audio codecs and built-in S/PDIF headers.
Just tap the S/PDIF header with two wires ("out" and "gnd" pins - your motherboard manual lists the pinout, or you can use a multitester), then solder the other ends to RCA socket you can buy at ACE hardware ("out" pin to center, "gnd" to body of socket). Then buy whatever length of 75-ohm coaxial cable you need, and terminate each end with RCA (again, you can buy all these at ACE hardware), to connect your motherboard's digital audio stream to the coaxial input of your DAC or receiver. Total cost of materials, plus tip to a technician if you don't solder, should not exceed P800.
Then if you use Foobar as your player with Wasapi, you can get bit-perfect stream. I don't have a proper tester, so I can't swear that the stream I'm getting is bit-perfect, but the sound - to my ears - leaves nothing to be desired. Of course, your mileage may vary depending on the jitter-rejection capability of your DAC or receiver.