The M-Audio Revo is supposed to be quite a good music card. Better than the Audigy's for sure, although probably not as good as one of the RME Digi's. (There is a rather large price difference there though...) In spite of what Creative may claim, pretty much all Creative cards resample everything to a multiple of 48Khz. (Not good for 44.1 KHz CD music!) This is a hardware limitation as far as I know and there is no workaround. I'm not sure if the latest high-end Audigy does this, but I'm pretty sure the Audigy2 does.
The RME and M-Audio cards don't necessarily resample, although they probably will anyways unless you use the right software. (e.g. If you're using Windows, you have to bypass kmixer by using a Kernel Streaming or ASIO plug-in for your favorite audio player. If you don't do that, then your expensive sound card is operating just like a creative POS.)
BTW, the M-Audio Revo does do EAX, EAX2 and a few other gaming formats, but not as well as a Creative card. The Revo tends to use a fair bit more CPU power when engaged in gaming duty too, which can peeve performance nuts who want every last FPS. IMHO, the Revo is a good card to stick in a machine that you intend to be primarily for music/movies, but will see a bit of gaming duty as well.
I use a Revo in my system. For movies/music, it feeds an AVM20 preamp via digital coax. For games I use the 7.1 channel outs to hook into the analogue-in's of the AVM20. It works pretty well actually. I definately prefer to let the AVM20 do the DAC for music though.