Linux mini PC with SPDIF for music playback

Question

linux

The question is - what inexpensive mini-PC would you recommend in order to play music from it by connecting it to speakers via SPDIF (optical audio output)?

It should solve the following tasks:
1. Play music from VK, 8tracks.com and similar services (flash/html5);
2. Play music from AAC/MP3 online streams (be able to run vlc player);
3. (I don’t know how to implement) Play the sound that plays on a laptop (windows) without connecting wires. Those. a virtual playback device is placed on the laptop, the signal is transmitted via wi-fi to the device, and it already outputs it to SPDIF.

Manage it all via SSH/RDP (no TV included).

The first thing I googled is this - cubox-i.com/ ($68 without shipping), or this -habrahabr.ru/company/boxowerview/blog/186148/ (about $80). The first one looks nicer, but something is expensive, because I only play music.

Answer 1

But I'm wondering - speakers with S / PDIF, so it's inexpensive, but the cube is expensive? The presence of such acoustics should imply the presence of the corresponding iron. And here a simple piece of iron is indispensable.
In addition, the cheapest kyuubi is only 45 bucks, and already with S / PDIF.