myself using an asus board with VIA.
it has a nice optical spdif out which works flawlessly.
For digital (spdif) though, either is fine, since in digital mode the sound chip does not actually touch the sound.
really either sound chip is fine these days.
as for motherboard, I like to go with ASUS, they have always served me well, never broken, although that might be lucky. im hearing mixed reports.
Ive had over 5 ASUS boards, and not a single one has ever broken, whilst my first Gigabyte board broke within a year.... not buying gigabyte again
I say ASUS, but in all honesty, go to newegg and see the reliability of your board by reviews from other people.