Its cheaper to start with an audio card than swapping out for a new motherboard.
He's building a new computer from scratch, so that is not really an issue. However, you can get the digital source from your computer from Optical, Coax, or USB (and just about any motherboard has a fair share of those). Digital signal is digital signal, so don't let someone talk you into buying a fancy cable (save the pixie dust and magic incantations for all of the other hardware).
And by the way, don't dump so much cash into this even if you're trying to impress the girl next door, she won't really care much about it. 
Hobbies are usually money sinks, and this is an expensive one. As with all big purchases, you should think over the cost and benefits. And if you decide that it's worth it, figure out how much money you are willing to spend, do some research, sleep on it (your cooldown time), and then go for it.