Absolutely not, as Wuzzzer mentioned the price to admission for a modern receiver may be high depending on your budget. There are many quality modern 2 channel receivers, but you would be close to $1000.00 U.S. to start. I'd look at offerings from Parasound if I was looking for a modern 2 channel receiver.
If you already have FLAC files, that's a good start. There are many ways to skin that cat. Depending the age of your PC, a decent DAC (Shiit audio comes to mind) between your PC and a decent power amp would suffice. The great thing about this hobby is that there are endless possibilities.
If you want to dable with McIntosh, there is currently a refreshed MC250 for sale in the garage sale at a decent price. Paired with the correct DAC amd you'd be on your way. From personal experience, those McIntosh amps sound wonderful with Heresys.