"Creative claimed that Audigy is capable of 24bit/96Khz playback. And it wasn't. So you'll have to excuse me if I'm sceptical when they claim to have 24bit/96Khz recording."
It was capable of 96Khz output through the SPDIF, it was not capable of doing it through analog output.
From Creative's spec page:
24-bit Digital-to-Analog conversion during playback with sampling rates of 8, 11.025, 16, 22.05, 24, 32, 44.1, 48 and 96kHz in 5.1 mode and up to 192kHz in stereo mode
24-bit Analog to Digital conversion during recording in 8, 16 or 24-bit at sampling rates of 8, 11.025, 16, 22.05, 24, 32, 44.1, 48 and 96kHz
SPDIF (Sony/Philips Digital Interface) input at up to 24-bit/ 96kHz quality
SPDIF output up to 24-bit at 48 or 96kHz
With a 24bit DAC and ADC the card doesn't appear to be faking claims anymore. It has to be capable of 24bit/192kHz analog output in order to have true support for DVD-A as it claims.