Hi i the same original questions as in the beginning of this post. As I see it

HD audio on a pc is all down to your decoding software(i.e. power DVD etc all down sample to analoge pre outs Grrrrr!). I have seen Windvd 9plus blue ray advertised as having
96 kHz/24-bit Audio Decoding which is petty good. has any one tryed it?
another question i have what sound card hase room correction capabilities to go with. i only looking at my PC sound card as a pre amp and having a clase D power amp as this is the path to the true aspirations of a media centre one box does all at best quality