Yes, all HT receivers have built in DAC's. Most now have HDMI, optical and USB inputs. I am not currently streaming any digital files from a computer to listen to - my sources are LP's, CD's, SACD's, and of courese Blu-rays & DVD's.
LP stay in the analog domain, from turntable to 2 channel pre-amp. CD's can go this route too or through the HT receiver (altho I prefer the analog route into the pre-amp). SACD & Blu-rays are bitstreamed into the HT receiver via HDMI and this is where the HT receivers DAC's are used. If I wanted to stream from a computer or apple TV, I could do that to into the HT receiver and utilize its DAC's.