Here is the low-down on the audigy 2 AFAIK - i used to own one.
If you want the best possible SQ, 24 bit, good re-sampling etc these are the settings you should choose.
First off, never use EAX effects, or CMSS, never run (if you have, re-install), the speaker calibration wizard, dont even install it preferably, never change the bass or treble settings with the surround mixer, just leave it at 50/50.
Use foobar2k, re-sample to 48khz or 96khz, 24 bit playback.
That is about all you can do with that card. It does not sound half bad if you have it setup properly, if you require it for gaming purposes, worth the money to invest in another soundcard for music playback however.
The important thing is to have the speaker selectin on 2.1 and not headphone; sounds great for games but horrible for music. As for CMSS, I tested it with winamp, Directsound, no resampling, and there's no difference when cmss1 is on or completely off with th 2.1 setting.
If your friend is planning on using the audigy as a musical source I would suggest pairing it with a warm pair of headphones/speakers. The audigy doesn't sound that bad, the problem I find with it is the sound is pretty harsh.
Paul: There should be one way to get non-resampled redbook playback, and that's direct playback using the ttl-s/p-dif-out of the drive and setting the card to raw s/p-dif pass-through. In addition, the os and/or playback application must be set not to use dae via the data interface of the drive, of course - otherwise it won't work...