Need more information, like what's the processor going in it?
Both HDMI and optical out give a straight digital signal to the AV, usually PCM. Any form of sound chip or audio setup on a card or board isn't going to make a difference to this signal. The only thing a sound card or upgraded onboard audio is good for is upgraded DACs and amps. Sometimes software enhancements are nice but they honestly aren't ever worth the trouble. The only reason I kept my X-Fi for so long is because I spent a ton of money on it and liked the DAC for my cans. Now for simplification and less nonsense running on my machine I just use HDMI out to my TV and then audio out to my headphone amp.