I doubt there's any benefit. The only time you don't want to use the optical audio out and use HDMI instead is if the source is high def audio, such as Dolby True HD or DTS HD or whatever, but your PVR likely won't have those (and your receiver has to be able to decode them as well).
For a HD DVD or Bluray player yes (assuming your receiver supports the high def audio and the player can actually stream the digital audio, which not all can), but for your PVR I don't think it's necessary.
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