I think for under $200 cost, you could parts pick your way to an external DAC and external head amp, that most could be happy with.
Great if you listen to music audio, using something like Foobar2000, with WASAPI, which (can) bypasses sound card features anyway.
I'm guessing for a lot people, their computer audio listening, is in a stereo 2.0-channel listening (even their gaming, like me).
A Creative SB-Z card (used $65), makes a good low cost (but still good sounding) DAC/amp (for it's price), for driving my 250-Ohm Beyer headphones.
But I myself have been drawn into the cult of the "External DAC/amp", and I'm not sure I would ever leave this cult.