well your receiver already has a dac in it. you wont need anything special to connect to a receiver. for recording you would be much better of with an external dac like a focusrite scarlett 2i2. otherwise if your going for all out 5.1/7.1 gaming audio the sound card is the way to go. but there are motherboards that already have very high quality audio controllers in them that 99% of gamers would be hard pressed to notice the difference with headphones... unless you have high end home theater speakers and independent amps. for real recording nobody uses a sound card though since being connected to the motherboard there is the possibility of interference. and the best part about an external dac is you can plug it into any computer/laptop and record away.