Recommend hardware for this unique criteria

[Schwabe]

Hi, am interested in your suggestions on hardware to meet the following requirements:

- soundcard that can be used as an audio pass-through
- speaker set (2 or 2.1) optimal for an apartment

Budget: $350

The soundcard would act as sort of a receiver so I can feed it audio from my cable TV set top box (ideally S/PDIF but analog would be fine too). Providing me the options to then output to either my analog headphones or speakers.

The soundcard should also have a good amp to improve the output of my existing headphones (Sennheiser HD598).

Speakers ideally can also leverage the soundcard for optimal quality sound and volume - keep in mind though I want to minimize the boom boom for the sake of my neighbors.

 

[m2h]

How about some powered bookshelf speakers with built in DAC?
I'm currently using the Kanto YUMI. http://kantoliving.com/product/yumi/

Two TOSLINK (optical) inputs, stereo rca input, 3.5mm input, bluetooth aptx, and passthrough sub output.

Only thing its missing is a headphone jack. Why? WHHHHYYYYY?

edit: I should add how my setup works.

Gaming PC HDMI Output
HTPC HDMI Output
to
4x HDMI Switch with Optical output
to
Kanto YUMI (audio) & TV (video)

If I were to get some nice cans, I'd probably throw in an Optical splitter (though from reading they are hit and miss), and get a DAC/Amp just for that.