I am sound one that i trying to do some thing with music or sound on a semi-professional or professional level, then I would be suggesting that they look at Yamaha for their sound cards as they are more specialised. However all the sound card there have a specialised purpose. That purpose is a little bit more than to just sound better.
Plus when you are about to spend about AU$900 onwards on just sound card, then you would be wanting to have some specialised need for it. And not just blow it away just because "It's just better"
Basically, if I was going to be getting one of these better sound cards, I would be expecting that I am hooking it up to some sort of musicail intrument, Sound Mixing board, and not just up to a set of Logitech 6.1 gaming speakers.
Yamaha (and some of the other professional quality sound card manufacturers) don't even like me selling their products as they are rather specialised.
Firstly, they want to make sure that thier customer gets the right sound card for thier application.
Secoundly, they do not want to see their product prostituted at a cheap-$0-margin like just about every other IT product that is on the market.
If you are just going to get yourself a one of those hi-end sound card just so you can play UT2kX, then you are F***ing idiot.
In fact, there is a good chance the sound card might not even work on UT2kX.
I have a freind who did this.... yes, he's F***ing Idiot