Would it be difficult for me to pick up on things if I started right at the beginning of the 2nd season? I'd love to watch something with decent 5.1 audio...
While the plot itself doesn't relate to Season One's the character relationships at the start of Season Two lead in directly from what happened in Season One. In particular, if you really enjoy Season Two and decide to go back and watch Season One, almost every single major revelation from S1 will already have been spoiled.
There's really no reason to start with Season Two. Production values on the show were exceptional right from the start and while I think there are a lot of things that Season Two does even better, I think the general consensus from most is that Season One was the best.