I'm gonna contest what you're saying iriver, as ASIO's improvement on sound quality is subjective (i.e: you can't prove it), and the "has to be in audio creation mode, two speakers" is potentially half wrong and the other half is also subjective
two speakers is only if he's got an amp, or VERY easy to drive hp's (like Grado's), he hasn't mentioned either way, so thats why I'm not pushing one on him (let him make a decision based on the facts, eh?)
the audio creation mode setting being of benefit or not is also very subjective, per specs it changes nothing about the playback character of the card, does not lock out any DSP effects (you can have EAX, CMSS, Crystalizer, SVM, etc enabled in all three modes, with the same effect), etc, again meaning its a subjective change (and you can't prove that it does anything as a result)