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Movies and gaming obviously employ multiple audio channels for surround sound, but in terms of playing music tracks, is there any point in going above 2.1?
Is it even possible? Are there any music files that us more than 2 channels?
Not really. You can find 5.1 music out there, but only DVD-Audio and Super Audio CD. Both are quite rare and since you are asking the question, I guarantee you don't have any . While they can be fun (I have a fair bit of surround audio) selection is limited and won't be getting bigger, it is something people do not care about at all.
The only other reason would be if you like algorithmic channel upsampling. Some people do. Dolby ProLogic II works on any source, including those not specifically designed for it. PL2 Music mode does a pretty good job of spreading music over 5/7 speakers without screwing things up. Likewise Creatives CMMS2 works well. However they are not "restoring lost sound" or any shit like that, they are artificially expanding the stereo field to surround.
If you like the way that sounds, then cool, but it isn't The One True Way(tm) to listen to music. I have a 7.1 system, and I don't use upsampling. I play music through just the front two speakers, and sub. The other 5 speakers sit idle during music playback.
In general for music playback you want to spend your money on better speakers, rather than more of them. You will find it far more immersive to have two good front speakers that have excellent stereo imaging, than 5 mediocre speakers that have the sound algortimically spread to them.
If you have a 5.1 system and want to get in to multi-channel music then the things to look for are DVD-A, SACD, and DTS Music Discs. Those are the only multi-channel audio formats you tend to see outside a studio. DTS Music Discs will play on any receiver capable of decoding DTS. They are just a DTS stream on a CD. You can play them back on Windows 7 computers, as it has a DTS decoder as well.
DVD-A discs sometimes have a Dolby Digital track that you can play on anything, but usually need a DVD-A decoder. Most DVD players cannot do this, unless they specifically say so, many Blu-ray players can. Playing it back on a computer is problematic since it has copy-protection that is pretty retarded. WinDVD can do it, but you have to have the disc in. There is a ripper program out there, but it is not legal to use in the US, due to the DMCA.
SACD is Sony's special proprietary non-PCM format. Not all SACD discs are multi-channel so you need to check before you buy. Also SACD playback is even harder to find. I am not aware of anything for computers that will do it, you'll need a dedicated device. There are Blu-ray players and DVD players that can, but do not assume they can you'll need to make sure it is explicitly stated.
Be prepared to find a rather limited selection in content.