New Build – SPDIF audio

I have been using Kodi forever. My main system is a Win7 PC which handles the PVR function via WMC, outputs to my TV via HDMI and outputs to my sound system via optical SPDIF (5.1). I am using EventGhost to capture the WMC remote inputs and blast IR to control the audio on the sound system and turn the TV on and off.

The second system is simplier and runs OpenElec/LibreElec with the WMC remote and stero analog out so Kodi controls the volume.

I am thinking a configuring a new Kodi box for my living room with a big screen TV. I would keep the Windows PC around as a server providing the PVR functionality and serving up content.

The new Kodi box/stick would need:
1. be be able to turn the TV on and off
2. control the volume on the 5.1 sound system
3. send audio out to a sound system via SPDIF.

I was originally leaning towards a small form factor PC running windows with Eventghost and Kodi. Before I commit I wanted to ask if there were other solutions to accomplish what I wanted to to.

Appreciate any comments.