Benefits would be that an external dac converts the digital signal separately from the computer so less possibility of less electromagnetic interference from the computer.
info link about dacs.
http://stereos.about.com/od/accessoriesheadphones/a/externalDACs.htm
old threads discussing the difference:
http://www.head-fi.org/t/575103/soundcard-vs-dac
http://www.head-fi.org/t/658413/sound-card-vs-external-dac
Blind testing reveals that it is difficult to tell between a dac vs sound card. Perhaps if there is a specific function that a DAC provides that your sound card does not, it may be worth it.
http://www.se7ensins.com/forums/threads/onboard-vs-dac-vs-sound-card-audio-myths-actually-debunked.1097452/
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