The question is, is some cheap mini-PC will advise you to play the music by connecting to speakers via SPDIF (optical audio out)?
It needs to solve the following tasks:
1. To play music from VK, 8tracks.com and similar services (flash/html5);
2. To play music from AAC/MP3 to online streams (to be able to run vlc player);
3. (don't know how to implement) to Reproduce the sound that is playing on the laptop (windows) without connecting wires. Ie on the laptop is a virtual playback device, the signal is transmitted via wi-fi on the device, and he gives it to the SPDIF.
To control all of this via SSH/RDP (TV not provided).
The first thing that googled it is — cubox-i.com/
($68 without shipping), or such habrahabr.ru/company/boxowerview/blog/186148/
(about $80). The first looks nicer, but something expensive, because I only play music.