Are there any good, affordable computer speakers that are powered and include a decent DAC and a headphone out?
My budget for these is $300, but I'm happy to hear about any of these that exist.
Behringer MS20 or MS40 tick all your boxes. 24 bit 192kHz converters, headphone socket, under $300 pair.
Never heard a pair personaly. They do tend to get surprisingly well reviewed for the price but quality control can be an issue.
I can see active, or powered speakers with built in DAC becoming more popular over time but right now it is still fairly rare and can be expensive. i.e. ADAM Artist range.