In my setting the device via HDMI depends on the outcome of the Raspberry Pi. Video and Audio via HDMI go on to the Samsung TV. Audio is converted in the DAC Ligawo and goes RCA to an analog amp Harman Kardon The most important:. CEC will continue to work (who thus has problems, replace the cable). And for the older Amazon customers: Yes, there is a German-speaking guide.
Incidentally, there are at least two other ways to improve the sound from Raspberry, namely HiFi Berry, in which a circuit board to be soldered (AFAIK there because no driver support in OpenELEC) and a USB sound card, where there also some reports that there's trouble. Therefore I have decided for this pure hardware solution.