It seems to work fine with the Terratec 5.1 FUN (8738):
Debugview:
00000000 0.00000000 Driver Version: 0.9.6
00000001 0.00000643 Configuration:
00000002 0.00001062 IO Base: 0xCC00
00000003 0.00001425 MPU Base: 0x0
00000004 0.00001900 Chip Version: 55
00000005 0.00002235 Max Channels: 6
00000006 0.00002570 CanAC3HW: 1
I've forced the Winamp FLAC decoder to output 24bits and always starts playing. The logfiles indicate that sometime 16, 24 or 32 bit output is tried

:
Format.nChannels = 2
Format.nSamplesPerSec = 44100
Format.wBitsPerSample = 16
Format.nBlockAlign = 4
Format.nAvgBytesPerSec = 176400
Format.cbSize = 22
Samples.wValidBitsPerSample = 16
dwChannelMask = 00000003
Different Flac file:
Attempting to CreateRenderPin with the following WaveFormatExtensible (first attempt):
Format.nChannels = 2
Format.nSamplesPerSec = 44100
Format.wBitsPerSample = 32
Format.nBlockAlign = 8
Format.nAvgBytesPerSec = 264600
Format.cbSize = 22
Samples.wValidBitsPerSample = 24
dwChannelMask = 00000003
Failed to create pin on first attempt!
Attempting to CreateRenderPin with the following WaveFormat (2nd attempt):
Format.nChannels = 2
Format.nSamplesPerSec = 44100
Format.wBitsPerSample = 24
Format.nBlockAlign = 6
Format.nAvgBytesPerSec = 264600
Format.cbSize = 0
Samples.wValidBitsPerSample = 0
dwChannelMask = 00000000
Sadly the DAC remains silent when the bit depth goes over 16bit... It is capable of playing 24bit files with an Envy 24 Chaintech AV-710 card so it's probably the 8738 chip.
Switching between other sample rates works fine until now, that's a big change from those problematic VIA ENVY drivers.

I'm still tempted to try a 8768 card for 24bit output later next week...