so if I understand correctly the DAC of the receiver should be better than the internal DAC of the mac, so I can get a better sound than via RCA.
Maybe. Even if it is better, it would have to be that your Mac DAC is audibly problematic, or there is audibly a problem with the analog section in your computer after it passes through the DAC, or you will not hear an improvement with a "better" DAC.
in a mac -> optical audio -> reciever -> pre-out -> amp ->
chain you canget more power in the speaker but the quality is the same quality of the DAC of the receiver ?
You would, in that case, be using the DAC and preamp section of the receiver, and be using the power amp section of your integrated amplifier to drive the speakers. The DAC in the Mac, being bypassed, becomes irrelevant in that case.
As I mentioned in my previous response, it is possible that you will not need to bother with your integrated amplifier at all, depending upon the impedance and efficiency of your speakers. If they are, say, 8 ohms, without any severe impedance dips, and are of, say, 88dB @ 1 watt @ 1 meter, it is very doubtful if you would need your integrated amplifier at all.
jcPanny suggested RX.V663 but here in Italy is not on pricelist: what can I get similar?
Even if older ( I don't care about DTS HD Master ... ) but with a very good dac?
If you don't care about the latest sound formats on Blu-Ray, the Yamaha RX-V2700 should be quite good for you, and possibly better than you need for your current purposes. And with the PS3, I believe it can (with the latest firmware) decode the new audio formats and send the signal via uncompressed PCM via HDMI, and the Yamaha RX-V2700 can deal with that. And there should be no loss in quality of sound in doing it that way. In other words, I think you could hear the new formats with that setup anyway (though I advise you to research what the PS3 can do to make sure that I am correct about this).