I don't know who Mr 2 posts here thinks he is, but myself and several others at the so-cal meet heard it for ourselves. Yes, the best of soundcards (especially when modded) can compete with and best some high-end CDP's. Enough of this "soundcards can't compare" BS, because that is just what it is, BS. Until you actually compare the components you are making these statments about, you have no ground to stand on.
Sorry if that was a bit harsh, but I really am sick of this stereotypical audiophile view that soundcards are no match for CDP's, especially after I heard it with my own ears and gear.