Q8: Will PCM sound output through S/PDIF be just 2 channels even with different analog output channels?

Answer:

The S/PDIF protocol specification (IEC-60958) can only carry 2-channel PCM data or non-PCM AC3/DTS data. So, when a user selects PCM output for S/PDIF, the Xonar sound card will always deliver 2 channel PCM data through the S/PDIF output port. For attaining 5.1 channel surround sounds, you can select Dolby Digital Live or DTS Interactive encoding output from the S/PDIF out menu, which will allow the Xonar HDAV 1.3 to deliver 5.1 surround sound for games, DVD movies, and even stereo music.

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ASUS Xonar HDAV 1.3