Nvidia and ULI chipsets would be the highest priority to test as I don't have any of those myself and they need some PCI Configuration Space fixes that I blindly copied from VSBHDA. Tests on as many combinations of controller and codec as possible would be appreciated. I already know there's no sound on on IDT / Sigmatel codecs yet and will continue to debug that.
The driver should function without DirectX 8, at least it does in Virtualbox, with maybe the only issue being choppier MIDI playback. I'm ignoring the requested interrupt interval from ks.sys (which is always 10ms) because Virtualbox seems to require a power of 2 audio buffer size not just a multiple of 128 bytes. Haven't tested on 98FE or 95 with the USB support added yet.
DirectX 8.1 updates these audio related files: Ks.sys, Stream.sys, mskssrv.sys
There's also a Microsoft WDM Audio Update hotfix KB242937 which updates kmixer.sys, portcls.sys, usbaudio.sys, wdmaud.sys
I do have a QIYIDA X99 motherboard I can try to test on myself, if I can figure out Omores's trick for running 98 from a USB key in legacy emulation mode.