Lol...considering its really only two different physical products, the first one's hardware coming at $130, and the other one at $400, why would you even think about buying the second one unless...you really want to drop $400 DAC into some sorry ass computer speakers.
For better speakers, you are going to be limited by your av receiver DAC anyway, so might as well drop more money on that and just buy something with bitperfect digital passthrough.
Otherwise...have fun, unless you have too much money AND have some sort of plan where you actually plan to get your money's worth...dropping $900 on the Alienware 5.1 Klipsch setup lol...even then its still a piss poor Klipsch subwoofer.