You can send signals from a PC, tablet or smartphone to play via the B2 via bluetooth - but in my epxperience the bluetooth connectivity is very flaky and limited to about 20ft if there are no obstacles. Even a peice of paper can interupt the transmission so I don't bother with it.
There is a way to send Spotify to the B2 using Librespot - but I won't use spotify due ot the poor royalty payemetns paid to artists - I am not sure how this works but I don't think you need to link it to a computer
.(In any case , why would you want to as Bluetoorth is a very
inferior audio quality stream - in my personal opinion. )
(You can't - as far as I know - can play/ send files from the B2 to a
PC using a bluetooth connection. There is no bluetooth out signal from
the B2)
You can to access the B2's files on a PC/ Mac / Tablet or smartphone over NAS via Ethernet LAN and play them with either Windows media player, VLC, or some other media players. However you cannot control what comes over the LAN from the B2 via the Web UI using an app on a smartphoen tablet or the Web UI.
Hope this helps
Graham