Exactly the same issue here. Same motherboard (DH77EB), same CIR (inteset), latest BIOS (5/16/2013).
Waking from S5 (system off) does *not* work (Ubuntu installation).
The "wake from S5 option" should be completely OS agnostic. Obvious, because before the system is powered on, the hardware does not know what OS is on the harddrive, and no drivers are loaded.
Against better judgement I decided to install windows 8 and the latest Nuvoton CIR drivers to maybe 'initialize' something. Result? None.
Powering off and on Windows 8 with the remote did work, but after placing back the original HDD with the ubuntu install (during which the PC was completely off from electricity). Waking the PC with the remote did not work.
Conclusion: The mainboard has to be the weak link.
Has Intel even tested CIR being *fully* functional on the DH77EB mainboard?
Is there a BIOS update in the works?
Edit: It seems I spoke to soon! It indeed looks like the (windows) driver initialises/enables something. My Ubuntu (minimal+xbmc) install can now be woken up from S5 with the remote. *Only* after the PC has been cut-off from electricity it has to be started manually once (power button or WOL), after that whenever the system has been given a shutdown command it can be woken up by the remote.
People that pull the power plug (or use a multiple socket with switch) and put it in/on right before usage, may find it somewhat unusable (not the case with me 
).