After a quick search within your manual, you should be able to accomplish hi-res with your existing equipment.
P. 93 says, "For server playback and playback from a USB device, the AV receiver supports the following music file formats..." and then lists FLAC as one of several supported file formats, with a max of 96kHz/24-bit. This implies your receiver’s built-in DAC should be able handle hi-res FLAC files from a USB thumb drive, as well as a server stream. For quick grins, try loading a thumb drive with some sample FLAC files, and then connect it to your receiver’s USB port – just be sure they aren’t higher than 96kHz/24-bit. (HDTracks has a free 96/24 FLAC sampler here: http://www.hdtracks.com/hdtracks-2015-sampler.)
For streaming, the good news is that the Integra DTR-40.3 is DLNA-certified, so all you need to do is install and configure a compatible server solution on the Macbook, and then you should be able to enjoy your content through the receiver’s UI. Check out this list of media servers: https://en.wikipedia.org/wiki/Comparison_of_UPnP_AV_media_servers
(FWIW, I've tried several of them but have found myself using Universal Media Server for the last 3 years. 100% free.)
If you want to play content that’s higher than 96kHz/24-bit, you will need external help since your receiver’s absolute max is 192kHz/24-bit, but only via HDMI (p. 90 of manual). Depending on the features of your BluRay player (and assuming you have one), you might be able to do this as well. Let me know the make/model of your BluRay player, and I’d be glad to look in to it. NOTE: If the player doesn’t support 192kHz/24-bit files or DLNA, this approach will not work.
NOTE: With the DLNA-based approach, you would no longer need to connect your Macbook via optical, but your receiver and computer would need to be on the same network.