I have a custom desktop PC with a very good motherboard. I've been using the motherboard COAX into a Channel Islands DAC (VDA-2) for some time now. BUT!! Recently I purchased a $20 (yes, a mere $20!!) USB to SPDIF to compare performance. Wow was I surprised. That $20 USB/SPDIF converter blew the doors off the motherboard in terms of overall sound quality. I don't have an explanation. I'm using a TOSLINK with the USB/SPDIF since it does not have a COAX out. Not exactly apples and apples and a bit broad brush but the overall result strongly suggest that most anything beats motherboard audio outputs. And for $20 you can afford this upgrade even if your results are less stellar.
Cheers!
Morten
Cheers!
Morten