Unless he's packing one of those Gigabyte G1-series boards with actual X-Fi EMU20k2 DSPs on them, he doesn't know what he's talking about.
Even then, I question Gigabyte's implementation of the analog audio outputs on those boards, just because most mobo manufacturers get that totally wrong and introduce ground loops and other crap that add noise to the signal. And for the price of one of those motherboards, you could easily buy something much cheaper and still capable of overclocking and other niceties, add an X-Fi Titanium HD, and still have plenty of money left over to spend on the rest of the PC.
Most people just have cheap, crappy Realtek codecs for integrated sound, although I do admit that Realtek is at least less crappy than IDT/SigmaTel and current Analog Devices SoundMAX codecs. On top of that, they generally don't have support for Dolby Headphone or CMSS-3D Headphone or other headphone surround technologies in their drivers, so all you get with headphones is one-dimensional stereo.
I also want to know if he thinks BF3 is anywhere near good in terms of positional audio, because if it's anything like Bad Company 2, it's crap in terms of showing you where those sounds are supposed to be coming from. BF2142 and prior...now that's how it should have been done.