<< demon is right... digital is digital and as for those cheap generic sound cards, that 'tinny' sound you hear is probably due to the cheap DACs they used. If you compare the digital outs on both sound cards, there won't be any difference, but the analog outs with sound different. Now as for the audigy's with the 24-bit DACs, I wonder what kind they use? I wanna build a converter the best quality DAC burr brown makes if SB doesn't use it already. >>
As a follow up to my previous post... I am doing a project at work right now where I need TRUE 20-bit performance in a DAC... so I've chosen Cirrus Logic's CS439x line (hope I got the # right... I don't have the data sheet in front of me). They are 24-bit, 192 ksps audio DAC's (meant for DVD-Audio/SACD type performance). I checked out Burr Brown... they have similar offerings... but I used to work at Cirrus Logic, am a shareholder right now, and have friends who work there, so I'll go with the Cirrus devices.