Out of interest, I started on Richer Sounds web site and went up through the amps with digital inputs from the Wiim Amp Pro to the £1100 mark (I got bored...)
Those amps with ** prefix do what the OP wants - i.e., can act as a sound card for a computer/phone/tablet/etc with an asynchronous USB interface (as opposed to just reading files from attached USB storage).
Yamaha AS301 - opt, coax
Marantz PM6007 - opt, coax
Cambridge Audio AXR100 - opt, coax
Yamaha AS501 - opt, coax
Pro-Ject MaiA S3 - opt, coax
** Mission 778X - *USB-B*, opt, coax
Denon PMA-900HNE - USB-A, opt, coax
Yamaha R-N600A - opt, coax
Audiolab 6000A - opt, coax
** Emotiva BasX TA1 - *USB-B*, opt, coax
Denon DRA-900H - HDMI, opt, coax
** Cambridge Audio CXA61 - *USB-B*, opt, coax
Denon Home Amp - HDMI, USB-A opt, coax
** Quad Vena II - *USB-B*, opt, coax
** Leak Stereo 130 - *USB-B*, opt, coax
Arcam A5 - opt, coax
Yamaha AS701 - opt, coax
** Teac AI-303 - HDMI, *USB-C*, opt, coax
Marantz Stereo 70s - HDMI, USB-A opt, coax
SVS Prime Wireless SoundBase - HDMI, opt
** Emotiva XDA-3 - HDMI, *USB-B*, opt, coax
** Emotiva BasX PT2 - *USB-B*, opt, coax
Marantz PM7000N - USB-A opt, coax
Marantz Model M1 - HDMI, USB-A opt, coax
** PS Audio Sprout 100 - *USB-B*, opt
Roksan Attessa - opt, coax
** Cambridge Audio CXA81 - *USB-B*, opt, coax
** Yamaha R-N800A - *USB-B*, opt, coax
** Leak Stereo 230 - *USB-B*, opt, coax
Arcam A15 - opt, coax
** Audiolab 7000A - HDMI, *USB-B*, opt, coax
** Musical Fidelity M3si - *USB-B*
** Emotiva BasX TA2 - *USB-B*, opt, coax
so, 15/33 or nearly half, and becoming more common towards the top end of the price range.
I would use a USB input of this type, directly attaching a PC acting as a media server.