I've found that most desktop sound cards haven't changed alot over the years. Some support more/newer types of game coding but for the most part, the sound quality is pretty indistinguishable.
I've used M-Audio in the past and Asus and Creative Labs.
All good stuff.
Some features vary b/w them like type of connectors in and out, surround sound options, etc.
A friend of mine uses a linux setup for all his home entertainment needs and streaming. He loves it.
Surprised why he still bothers to use windows for his main computer.