[SurroundSound] Advice on HTPC

Hi guys,

I would like to ask you for your opinion, since I don't have much
experiencie on HTPC. I would like to use and older PC as a HTPC:

- Intended use: mainly listening to hub stuff and watching 1080p
video.
- Specs:
AMD Athlon 64
2 GB
HDD 1 TB
ATI 6600 with HDMI
Integrated in MB Realtek AC97 (non HD, non 24/96 capable,...)

I don't play games, so I just would like something to listen to
perfect bit stream through HDMI (DTS-MA...). The PC would be HDMI
connected to a Pioneer A4 A/V receiver.

1. Does it worth buying a new processor and motherboard or this old
Athlon will do?
2. Would it be enough to buy an ATI 5450? Or should I also buy a
soundcard (Xonar D2), for example?

Thank you all for your help.

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