I have an internal PC soundcard that is also a headphone amplifier/DAC. Asus Xonar STX II. It's probably one of the most expensive PC soundcards, but it still pales in comparison to the price of hifi DACs obviously. It's basically poor man's hifi, with some extra convenience/functionality for PC.
I have coupled it with a decent set of cans, Sennheiser Momentum 2.0 (M2) over-the-ear wired version.
I can set the headphone resistance up to >300 ohms, but I don't need that much with my current cans, so it's set to 32-64 ohms. As per the cans' specifications.
The Linux drivers were a part of the kernel and worked right out-of-the-box without needing to do anything. Whereas I really struggled on Windows 10 to find viable decent drivers for Windows 10. The latest version on the Asus official website were several years old, buggy and incredibly taxing on the system.
For non-headphone usage, I do something really simple. Digital through to a decent Samsung soundbar (I actually forgot the model ;) but no it does not have Dolby Atmos) for anything coming straight from the PC (rarely used) or the soundbar through HDMI that's connected to a Google Chromecast Ultra, on a wired connection. This ways I get digital audio with streaming (either one of Netflix, Prime, HBO, Google Play for video, or Tidal for music) with the convenience of using my phone as a remote from my couch. I also chromecast shared stuff on my PC through a DLNA media client and server, though that's very rare these days.