This looks like an interesting box to me, even though not as slick looking:
Volumio – Primo Hi-Fi Edition The Special Volumio Primo Edition for the discerning audiophile. It includes: MyVolumio Superstar Lifetime Plan (value €199). Dedicated e-mail support from Volumio Team. Dedicated support from Retailer. Dedicated support from Distributor. € 649 Suggested...
volumio.org
If it's all just to play offline files, shouldn't there be a simpler device? These boxes are aimed a lot at people who want digital streaming services.
This box looks similar to the Node. As to whether this is too much, I'm not sure there's much choice. If you want to bypass your computer audio, either because you're in a different room, or you don't trust the audio processing (not an unreasonable fear), I don't think there's much alternative. I doubt you'll find a streamer that can do a network mount of the file system and can't also support the variety of streaming sources these units do.
The difference between Node 2i the unit here would be software. From the review I saw it looks like the Node's software is better developed. I'm also concerned about support for the lifetime of the device. Since this is a new market, it's anyone's guess which software will survive.
To answer the original question, I have a Powernode 2i. This is a Node 2i plus the same kind of amplifier that NAD is using in its new products other than the Masters series. I used it for the same thing as the OP. It works well. I can't compare it with other products. Reviews are positive, and I don't see any difference between it and a NAD D3020 connected directly to my computer. I use it in a different room. I don't see any other way to get audio out of my computer in another room that preserves the full quality.