Sound Card for HDMI out to surround sound receiver?

So I'm trying to build a PC for the first time and I'm not sure if I should get a sound card or not. I shall be outputting sound via HDMI to a receiver with surround sound. My understanding is that one of the reasons for a sound card is to get a good quality analog out signal which I will not need since I'm using digital output. But I can't figure out if I need a card for audio processing such as OpenAL, EAX etc. I was also looking at a Gigabyte motherboard (Gigabyte GA-Z77X-UD5H) because it supposedly has good audio support including things EAX but I'm not sure how this compares to other solutions.
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More about sound card hdmi surround sound receiver
  1. Nope skip the soundcard - more current discrete and even IGPs could pass DTS-HD/Dolby True HD to an AVR
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