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So far have noticed a big improvement in framerate in some titles. Mainly BF2 it supports this new chipsets features. Now I need to get a set of digital speakers! I use Zalman5.1 headset and noticed a drastic change in acoustic position, and clarity. Guess it depeds on your pocketbook and your use for the upgrade!
I would say save your money and get the Xtreme Music...
The benefits vs the cost of the X-ram provided by the high end cards is not there IMO. The performance gain is not there, and hardly any games use them. I think by the time X-ram is really programmed for, X-fi 2 will be out.
BTW - Surround Sound headphones are a gimmick, might try getting a better set of cans, and it will be like night and day.
The only reason I would get an upper end card, is if I had a really good reason to get the breakout box.