I would definitely be interested in your findings for the SPDIF out of the HUSH via EPIA mobo in comparison to your old setup. Or are you planning to put a specialized audio card into the Hush for your audio output? I always thought that RAW digital out via coax or optic was always the same but I have read some writeups that some cards or mobo actually resample up or down which doesnt really make sense to my limited knowloedge of HTPC, SPDIF outputs.

http://www.quadloft.com/hometheater- new HT