Ever since onboard audio began having decent DACs and windows vista and onward shut out hardware acceleration and EAX in games, plodding down a good chunk of change for a soundcard makes little sense for just about anyone save for a small handful.
Unless you already have stupendously good sound system at $500+, you're almost guaranteed to get a superior sound experience if you spent that soundcard money on your sound system/headphones.
The only reason I could see this card being worth it is if you have really high end headphones that needs an amp, and you want to use their additional surround virtualization technology(CMSS) for games.
If you're not interested in the CMSS, you can get an external USB DAC/amp that's probably as good if not better for a fraction of the price.
I got this for $90 at head-fi.