From my inexperience perspective view, I think the Santa Cruz is better in music listening like MP3s. However, in gaming the sound effects are better with the Audigy 2. The Santa Cruz has much cleaner and clearer sound at high volumes. The programs you use to play music also matters. The MusicMatch 8 and media player are what I use. The MusicMatch sounds better in both, but the Media play sounds clean with the Santa Cruz. With that said, I still cannot ever decide which card to go for. I got both now, but the Santa Cruz is much better in price.
It's a tough call b/c I do both gaming and music, more gaming than music.
Finally tracked one down, but I had to drive a little further.