Great question ...
Recently purchased a pair of Fluance Ai41 powered speakers; one of the many inputs is optical ... I set mine up for Bluetooth but could easily upgrade to Dragonfly dac or other input. I think I paid 250 for mine. Sure it uses DSP but for $/SQ very engaging, especially for Jazz! Great for office or second, third system: easy, inexpensive highly impressive sound
https://www.fluance.com/powered-5-inch-stereo-bookshelf-speakers