I assume you want a processor or AVR, but why the optical out? Normally the processor or pre amplifier section of the AVR accept signals fromsources and then send that signal to the power amplifier section which then sends the signal to the speakers. You wouldn’t want optical out unless your AVR had a built in source, such as a CD player or streamer, and then you wished to bypass the DAC in your AVR/source and use an external DAC. Can you be more specific about what you are trying to achieve?