Is this your question?
"Can I receive the signal from HDMI audio in out onto Line Out jacks for a tape recorder or similar"?
In general, the answer ought to be "yes," although you'll likely just get a stereo mix.
Or is this your question?
"Can I get an optical digital out copy of the HDMI audio in?"
The answer is "no," because the HDMI audio in may very well be PCM, rather than DD/DTS, and thus wouldn't fit in the optical format. Receivers don't contain DD/DTS en-coding circuitry needed to turn multi-channel PCM into DD/DTS compressed formats.
Also note that if you get a higher-end receiver, you'll have access to the full multi-channel audio, in analog, through the "pre out" ports. Cheaper receivers generally don't provide pre outs, though.