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The presence of an S/PDIF (Sony/Philips Digital Interface) port on a motherboard is a strong indicator of digital audio support. This port is specifically designed for transmitting high-quality digital audio signals, allowing for a lossless transfer of audio data to other devices like home theater systems, soundbars, or receivers. S/PDIF can handle multi-channel audio, making it suitable for various audio formats including stereo and surround sound, thus signifying comprehensive audio capabilities on the motherboard.

In contrast, while USB 3.0 ports, VGA ports, and Ethernet ports serve other functions, they do not pertain specifically to audio signal transmission. USB ports can support audio devices but are not exclusive indicators of digital audio capability; VGA ports are used for video output, and Ethernet ports are for network connectivity, lacking any inherent audio functionality. Hence, the S/PDIF port is the definitive choice when identifying digital audio support on a motherboard.