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I can also confirm that sound via HDMI works with 10.6.3 on my system. Just installed a Zotac 9500GT card with HDMI port. Video and audio are coming through perfectly to my TV via HDMI cable. Just select "Digital Out" as your output source in the Sound preference pane. Thanks to hari om and formerlyknownas for describing their success.
I'm using a couple of HDHomerun tuners with Elgato's EyeTV software. The HDHomerun connects via ethernet so it doesn't have the compatibility concerns of PCI cards. I use them with a router, but I think you can plug directly into the computer's ethernet port. I use primarily for recording and not for live viewing. Of course it only works with unencrypted channels which are usually just the local over the air ones that the cable companies are required to transmit unencrypted. If you're interested, here's a website that tells you what channels work in your area – just type in your zip and then choose your cable company from the pop up on top – http://www.silicondust.com/hdhomerun/channels_us