You are mistaken for the example is based on using the same onboard sound card embedded on the on the same motherboard. Since there is a difference in performance by stepping up the operating system to use the latest drivers, it answers the question Offler posed. In regards to the M-Audio 2496 it is limited 96 kHz, 24-Bit since it was designed to perform on Windows 95. It is not tied in to direct X like sound blaster cards (which is what soundmax is) or AC 97. I would know for I own M-Audio 2496, AC 97, & Soundblaster cards. So you won't gain anything stepping up your operating system if you use the M-Audio 2496. I could have easily used RME but that would not answer Offler’s question since he/she based it on soundblaster cards on different operating systems. If you were referring to better in terms of ASIO drivers, yes, the 2496 would be better under those conditions. But, since the 2496 is 16-year old sound card, it is outdated in the professional audio market in this day in age and, considered a budget soundcard for those who are just getting in to the world of professional audio.