I'm going to have to say it depends on your friend.
IT sucks for games, because it uses the CPU to perform the functions of a sound card, rather than relying on dedicated sound hardware.
Sound is pretty crappy, like every other AC solution (audio codec, a software "soundcard"
onboard sound is the winmodem of motherboard sound.
no true dedicated hardware, all done using CPU.
a PCI128 Soundblaster will run you $20. Do your friend a favor and pick up a soundcard for him.