Yes, no drop in performance, as digital either works or don't.Just checking but when you use digital out on the motherboard to amp, this is all irrelevant, right? Ive been using digital out for about 20 years now, its fine?
The difference is when the onboard or the dedicated sound card will be pushing the headphone/speakers.
But if an amp is doing it, and the signal is being sent either by optical or HDMI, the determinant factor for performance will be the amp used.
But I must mention that it is valid if, only if, the signal is digital.
Just as a test, using the Soundblaster G6 feeding from the speaker output, and the end result is far worse than any other scenario.
The G6 acts as a Sound Card/amplifier for headphone.
Feeding from onboard speaker output and it will only amplify the so-so signal.
Feeding from the optical, the same performance as from USB.
Particularly I use USB, as the PC can "boot" the G6 only when required, instead leave it on all the time or using a separated power source.