i take my first person gaming seriously, high end clanning etc. So it's the extra ram from the fatality soundcard that is a bonus, as it does give a boost in frames, significant boost for a lot of people in the community too when combined with openal. The sound quality is great on it too, though i imagine just marginally shy of the elite pro.
The reason CMSS-3d is good for first person gaming, especially with openal enabled, is that in practice, it does give a more accurate positioning on enemy footsteps, and distance. As a gamer, that is the most crucial element.
On the Fatality soundcard, there are 3 different modes. When you game, select gaming mode, and then just switch it to entertainment mode when you want music, and take off the CMSS-3d for music, as it doesn't sound better with CMSS-3d enabled. it sounds perhaps fuller, but not as accurate if you left it enabled. When it comes to movies, i am torn, and slightly indecisive for that very reason as to which the better setting is.