Oh, for movies? Yes, you can easily do Dolby Headphone through media players. I thought you were talking about gaming, in which case it needs to be part of the audio device driver.
Cheap USB S/PDIF output devices may provide a passthrough, but remember that for sources that aren't already encoded in Dolby Digital or DTS, all you get is stereo unless they explicitly support Dolby Digital Live and/or DTS Connect.
The XBMC, for what i read (really can't test it, i will do it in this weekend), can do real time conversion from DTS to Dolby, to pass it by optical.
The games i play on Xbox and Wii. games on PC is only strategy / RTS, that not have surround sound.
Only waiting for the answer from Turtle bleach Ebay seller to buy the items.
Thanks so much for all here for helping me.