Well the line out is a bit better in Audigy I think; meaning it has more power to run my headphones, the lows are better and sound is more dynamic but the highs are much better and cleaner with av710 (works 44k and Audigy 2 I guess does not, also superior dac); and I can't run the av710 with 100% and 100% with analog out like I told; more than 50% and 100% makes the udial.ape and the highs worse when I use 44k with Wolfsson dac (it works also unresampled with asio which is great). But I mostly use pcm signal + amp and both sound very good as both apparently give bit perfect sound, haven't done a big comparison, though, I've listened 95% of the music with av710 and after these days the percentage will be 100.00%

.. I also bought the cMoy headphone amp today, going to use it with both a2 value with games and av710 with music when the amp is reserved. BUT perhaps the sound may be better using headphones with cMoy + line out of av710 than with my Sony str-db790, then I use the pcm + amp only when listening the music from the Amphion speakers.