Hmm - very interesting. I would definitely go for it if I didn't play games on my computer. I really like having EAX HD effects in the games that DO support it, not to mention having the lowest cpu utilization while effects are being processed.
I don't play games often; I spend about two orders of magnitude more time listening to music with the computer than playing games. This makes me reconsider the whole 'gaming card' approach. Then again, why have a bad-for-games sound card when I have a ATI raddy 9800 Pro as my vid card. I also plan on upgrading to 2 x nV 6800 GT PEG in SLI (scalable link interface - a play on words of scan line interleave from 3dfx days) when the nForce with dual PEG (PCI Express Graphics) slots comes out. I guess I like having the ability to game when I want, and I want nothing to hamper my gaming performance.
Anyways, the Audigy is decent enough for MP3 playback, and when I REALLY listen to music, I just pop the cd into my standalone transport and use the receiver DACs to process everything, and thus I avoid the 44 kHz -> 48 kHz -> 44 kHz conversions.
