Audio quality (or fidelity) and how and what we perceive good sound to be is very subjective to humans.
Most sound cards that are regarded as "the best" in the consumer or in the semi-professional market are designed to accurately reproduce the audio from the source (the computer,cd player, mp3, microphone) as accurately as possible without adding any modifications (artefacts) to the sound.
The idea is we hear the recording as the recording engineer intended.
Most 3D sound cards create the 3D spacial effect by using phase cancellation tricks, where they take a small amount of the audio from one channel, invert the phase and put it through the other channel. This cancellation of frequencies gives the listener the physco-acoustic effect of sound coming further out the speakers, perhaps even from behind the listener at some frequencies. This effect maybe regarded by some people as pleasing and desirable but by others (myself included) as a distortion to the sound and not something I would like to add to the sound.
Is 3D sound card the best audio? - It you think it is...it is! Human hearing is very subjective.
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