Why? Because 72. is just audio over HDMI or maybe optical this means that if I have some content with 7.2 audio all I need is a 7.2 audio system. No computer I see has the 7.2 system built in or bundled so the answer to the title question appears to be no.
But that doesn't mean you can't pick your choice of any of the 7.2 audio systems out there today that you can send your content to.
Do I need a receiver to produce 7.2 sound or is there a computer that has 7.2 capability already built in?

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