I've been using a dedicated HTPC for about 6 years...Until 2 weeks ago when I pulled it out and just plugged my old MacBook Pro into my receiver instead.
I was running Windows XP which didn't support audio over HDMI when I built it. I just used a DVI to HDMI converter for the video and added an audio card with optical output then configured it all though the receiver.
No idea what the new Windows OS supports but I can tell you that my old Macbook Pro out performs the HTPC by leaps and bounds.
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