Just so everyone is talking about the same thing, a few things should be clarified...
In the strictest terms a DAC by itself is generally not capable of driving headphones directly. There are some exceptions, such as the Gamma2 with the proper output caps, and the Buffalo 2 if you are using the Balanced outputs from the IVYIII, but both of those are in a different price range (G2~$300 and Buf2~$1000). IF you have a USB DAC connected to your laptop, you are going to need a separate AMP to drive the headphones.
A DAC/Amp on the other hand is a DAC plus an amplifier capable of driving headphones directly, but typically not loudspeakers, although there may be exceptions there also.
There are pros and cons to both options. Separate DAC and Amp setups give you the option of upgrading one without changing the other, but are generally larger, need more cables, etc.. This is usually the case for desktop type setups. A DAC/Amp combo is smaller, more portable, but doesnt give you the option to do individual upgrades. The Lekerton UHA-3 is a portable DAC/Amp, and it is also discontinued, replaced by the UHA-4. The UHA-4 uses a PCM2706 DAC chip, part of the PCM270X family that is best considered a *starter* DAC. The cool think about it is that at the low price point, it does double duty of converting the USB signal and then doing the DAC chores all in one chip. DAC systems that are generally regarded as higher quality leave the USB to S/Pdif or I2S conversion
to a PCM270X (or CM103s etc..) and take the digital signal and feed it to a better quality dac chip, of which there are many variations(all with their specific sound signatures..).. Implementation(the circuitry around the DAC, the power supplies etc) also has an effect on quality.
You talk about buying a Desktop with a Digital(S/PDIF) output instead of a USB DAC. Unfortunately that isn't an apples to oranges comparison, because you will still need a DAC(Digital to Audio Converter) with a S/PDIF input this time to convert the signal to something you can amplify..
The other thing is that unless you know how good the audio chipset is on the desktop mother board is, even if you are just using the digital out, you are not guaranteed that you will get better quality that way than using a USB DAC.. Some motherboard audio chips are really crap, that could be bettered by even a low cost USB dac.