I 3rd the Raspberry Pi idea. Using one to replace a Touch. Run piCorePlayer on it and your Logitech Media Server PC thinks the Pi is just another squeezebox. Sound quality much better than the Touch.
Many here would be willing to help if needed. No Linux knowledge needed at all.
I can do 24/192 via coax, optical and USB, and also 2X DSD via USB.
For well under $100.
And it gives you incredible flexibility in upsampling/filtering options.
If you get tired of piCorePlayer you can break free from the Logitech Media Sever environment and try many other players (Rune, Volumio, Moode...)
I'm playing w/ Moode now, just to try it instead of piCorePlayer.
EZ peazey and I know nada about Linux.
Unless you like spending more $$ than you need to...