Most of what I was talking about was audio reproduction quality and not the "hey I like the way this sounds" factor. If you are using the front audio output, with the default settings, on the Live! you have a significantly more distorted sound than the built in powermac G4 audio. Whether or not you personally like how that distortion sounds doesn't mean the card reproduces the audio better. The flaws I detailed about the cards are well known and aren't just my opinion on how they sound. I personally prefer the Live! to the built in audio, probably for some of the same reasons you do, but it isn't in the same league as the later cards. The signal to noise ratio changes and dropping of the AC'97 codec are among the improvements. I really suggest trying the settings I mentioned and see if you notice any difference.