Zotac is the first Nvidia partner to have HDMI over DVI on Nvidia cards.
The company is showcasing its Geforce 8600 cards with SPDIF connector on and all you need to do is the connect the digital audio cable on it and the audio will ride together with Video over the DVI to HDMI dongle.
Apparently there is no many magic behind this card, but Zotac is the only one to do it. The card works with HDCP.
Geforce 8500 GT 256 MB is the first card to have it but Zotac will introduce some more.