I was doing more research into the matter and saw about the drivers after I posted.
It is always amazing how many ridiculous hoops you have to jump through in order to try to do things legitimately vs just pirating content like many do.
Here is some info on batch file to toggle audio output device:
https://superuser.com/questions/1054594/switching-default-audio-device-with-a-batch-file
You can use MCE remote and then customize one of the buttons to launch your batch file.
I did away with IR for my whole house using iRule remote software (turns iOS/Android device into touchscreen wifi remote) and some globalcache IP2IR gateways. My Kodi boxes, file server, and AV receiver are all IP controlled so then I use the globalcache gateways for the IR only devices. There is also a TCP/IP version of MCE remote so you can just install the software on the PC, and set a command to equal launching your bat file.
FYI i have all but given up on TV IP control. First few generations of smart TVs do not send power to the nic/wifi card so you cant actually use IP to turn them on; and the newer generations actually use proprietary session/authentication keys thus simple HTTP commands wont work either.
Unfortunately 4k has been a tediously slow rollout to full adoption and anyone wanting to do anything fancier than plug standalone UHD player into TV is left out in the cold. Even trying to run Plex on a samsung UHD player is a no-go because it wont take HD Audio from any non HDMI source.
In all honesty I would just build the gaming HTPC, get a standalone UHD player and then do what you want once software/hardware supports it better.