Audio transcode quality

Hello,

Currently, I have my kodi htpc connected to my AVR through coax. I only have 2 speakers and I don’t think I will increase the number of speaker in the future. My AVR is slowly dying (it is at least 10 years old) and I was thinking at replacing it by a simple Hifi amplifier such as the onkyo TX 8130 and let kodi transcode the audio from movie to LPCM 2.0.

Is there a difference in quality between the audio transcode to 2.0 done in kodi and the one done in any recent Home-cinema amplifier (<500€) ?

Thanks in advance