kiwijunglist: hardware acceleration makes high cpu speeds unnecessary. does your motherboard support DTS-HD/True-HD audio, if not you may need to get a gpu in the future regardless.
As I only watch Freeview (set to stereo AAC), tv show rips (DD 5.1) and streamed content (itunes movies and Netflix - both DD 5.1). I cant see myself needing HD audio in the near to medium future. I decided to never own a shiny disk player again around the time that blue-ray came out - that includes CDs (flac all the way).