Hence why I suggested using Libreelec, either on your Pi or on your NUC.
Like with mpd on Moode, Kodi on Libreelec outputs directly to ALSA so Kodi can output directly to your DAC (or the DAC in an AV device via HDMI), just pick the output device in Kodi's [System] > [Audio] menus.
Like with mpd on Moode, Kodi on Libreelec outputs directly to ALSA so Kodi can output directly to your DAC (or the DAC in an AV device via HDMI), just pick the output device in Kodi's [System] > [Audio] menus.