Currently NO "PC" type speakers I have seen will take advantage of high resolution HDMI audio. The digital formats are just to new to market and usually seen on HT gear. If you want to go with this type of setup you will need a Home theater system. An A/V Receiver that can process and decode HDMI based audio standards mentioned above and some good quality speakers. HDMI 1.3 based audio is the next step in Home theater and hopefully PC audio aswell. Once the standards are more mainstream I would think you will seem many new HDMI products, speaker systems, receivers...etc.
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