The Audigy2 is the only consumer level sound card that can record @ 24 bit/96K resolution and playback 24 bit/192K (DVD-Audio quality). It also has the highest signal to noise ratio (106dB) of any consumer level card on the market.
Kram: The "amount of decibles" is not quite the correct term. When a soundcard (or amplifier) has a given dB rating in terms of signal to noise, simpley stated, that is how many decibles there are between the noise floor and it's output. 106dB is phenominal for a consumer level card. The Santa Cruz is only 96 dB - a signficant differance. Basically saying that if both sound cards were playing the same audio file at the same wattage output, the Audigy2 would be preceived as louder.
The Audigy2 is the best bang for the buck out there. The next step up would be the
Delta DiO 24/96 from M-Audio. But it is a professional card - some games don't play well on it for example. But it is a great card, I have it's little brother the Audiophile 24/96.
HTH.