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I completely agree with Otto. Another thing to consider is that PC sound cards usually have subsonic filters built-in which will filter out a lot of the signal below 40 Hz. For most of us crazy HT guys, 40Hz is just the beginning of bass. ;) With the digital output you don't have to worry about any kind of filtering unless your drivers and/or settings are to blame.

I first ran analog out on my PC and was impressed (went from PC speakers to HT receiver and pro speaker system). It was even a bigger step up, though, when I went from analog to digital between the PC and the receiver. :D
 
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