When it comes to optimizing and really advancing the personal entertainment experience on the PC, Microsoft and Dolby Laboratories share a history of improving the integrity of audio playback. The collaboration between the two companies started when they began working together to enhance audio delivery for the Xbox in 2001. After this design was completed, Microsoft extended its usage of Dolby audio technology in Windows Media Center. This work continued with Windows Vista, which was launched worldwide in January 2007. The evolution of these shared efforts is realized in Windows 7 today.

Windows 7 builds on past collaboration by adding next-generation Dolby Digital Plus technology to offer high-quality multichannel audio. Available in Windows 7 Home Premium, Professional, Enterprise, and Ultimate, Dolby Digital Plus brings home theater–quality audio to the PC, improving the listening experience of music, movies, and TV.
When it comes to the small, discreet speakers built into a PC or laptop, how can audio really be optimized? Dolby Digital Plus, a multichannel audio standard for DVDs and select HD broadcasts worldwide, is a high-efficiency, next-generation audio codec that maintains the quality of Dolby Digital at a lower data rate and is fully compatible with all current Dolby Digital A/V receivers. From the movie and music producer point of view, this means that Dolby Digital Plus offers more channels and better compression, making it easier to create higher quality content at lower bit rates to experience on the PC.
Source- Windows Team Blog