I do optical out to some kind of device. Bedroom TV I feed to a BT transmitter. In my office/gameroom I use a Dac (schitt Hela), USB-C to my computer, optical from my TV, out to a pair of speakers, I can go from headphone to speakers in a moment and switch between TV and computer with a quick switch. In living room optical out to amp.

Just need to decide if how you want to configure it.