You can find a good review comparing a high-end "consumer" card and a "professional" card at:
http://www4.tomshardware.com/video/02q1/020115/index.html
He compares the Creative Audigy Platinum and the Terratec DMX 6fire 24/96, comparably priced cards.
The professional card companies have recognized the niche market of home theater computers.They are all putting out cards that have exceptional sound qualities. They simply do not incorporate the full features that a recording artist would use and so can offer them at a price competitive with high-end consumer cards.
The M-Audio 410 and Audiophile 24/96, ($199/$179),are very popular cards on the Home Theater Computers Forum at
http://www.avsforum.com which was mentioned in an earlier post.
