Well, you got the SPDIF connection so that means that something in your PC uses, reads, or decodes Dolby Digital AC-3 surround may it be a DXR2/3 card, or any Mpeg2 card for that matter or the sound card.
Just send that signal to a Dolby Digital (AC-3) decoder and you got surround signal potentially coming from your PC, that is as long as your playing a DVD. As far as I know, EAX or direct3D for that matter does not work with SPDIF unless you do some major tweaking to your soundcard / Mpeg2 decoder drivers.
DS-Master