I use a MAudio 1010LT for recording my multichannel hi-res (I record/encode into 96/24 wma lossless with Audition). This has been out for a few years, so there's probably newer options to consider.
As far as sending out the S/PDIF - keep in mind that the S/PDIF can only carry either 2ch PCM audio or 'data' that's (usually) DD or DTS. This means if you are going to use a S/PDIF you'll need to either use only 2 channels or for multichannel you'll need to lossy-encode into DD - and lossy encoding defeats the purpose of hi-res.
As far as sending out the S/PDIF - keep in mind that the S/PDIF can only carry either 2ch PCM audio or 'data' that's (usually) DD or DTS. This means if you are going to use a S/PDIF you'll need to either use only 2 channels or for multichannel you'll need to lossy-encode into DD - and lossy encoding defeats the purpose of hi-res.