not necessarily answering your question ....
do you mean (a) replace the Dali soundbar by a Hi-Fi berry(better dac) & Amp & speakers OR does the dali have a pre/RCA input to by-pass its DAC
OR (b) replace the tv by a HiFi Berry and let it optically drive the Dali ?
if it is (b) maybe the HiFi berry supports codecs the tv does not, but you would not get a sound quality improvement over using the TV, and would probably need to connect the
rasberry pi to a monitor anyway, to control it ? so maybe a chromecast audio would be better ?
I was looking at some of the
raspberry pi dac options after the recent oc dac thread, but was disappointed that the HiFi Berry, at least, does not have an optical input so
that I could drive it from the TV if the media source was freeview on the tv or another tv input, like sky.
Anyway, if you want optical in, on the Rasberry pi , it seems a
https://www.pi-supply.com/product/justboom-dac/ is needed. afaik
