HDMI audio on current cards works by having a small audio chip on the card, the same chip that provides the onboard audio on motherboards. What kind of speakers do you have and how are you planning to hook them up? If you're hooking your HDMI cable up to a receiver it will probably sound better than your USB soundcard. If you're using speakers built into or plugged into your monitor, it will depend on whether your monitor or USB soundcard has a better Digital to Analog Converter (DAC), which will probably be the USB soundcard. Using HDMI audio will use a bit less CPU than the USB soundcard because USB itself uses a lot of CPU, but it probably won't cause a measurable performance difference.