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Here are some results of HDMI audio (only) testing from a Dell Studio 1558 laptop to a Pioneer VSX-9140TXH receiver for both shared (using Win7/WMP12) and WASAPI exclusive (foobar2000 + wasapi plugin) bit perfect playback.
http://www.jensign.com/HDMI_Studio1558/

Using supplied ATI (not Realtek) driver (5.0.7000.9) for the ATI High Definition Audio Device, I can get 24bit/192 kHz over HDMI and 5.1 24/96kHz: