Not too long ago, I robbed my dads HiFi off him to compare the outputs of the NF7S and the SB Audigy 1 + Live Drive II against each other both normal and using the Optical with a good optical cable, and I have to say that with both the Audigy and the NF7S, the optical was a fair bit better, and it really opened my eyes to just how much difference it made.
The HiFi Model, I cannot remember right now, but its roughly about 15 years old, and its an Akai, which may surprise many of you when I say its a near-perfect output on it for Quality, even if the bass is a tad lacking compared to some of the HiFi kits I have had in my time, but anyway, I was comparing various outputs as I said, with some other Amps too... I got a JBL Dolby 6 channel digital and analog kit from my father that cost him £1700, I also got Altec Lansing 955 THX speakers that are at this time, my main speakers, and in my honest opinion, and that of my friends who heard them, the best quality setup I have had so far, is the NF7S using its soundStorm, with the Optical cable through to the old Akai Hifi... In fact, its better than my XFI to the 955's!!!
However, it also depends on what you would call better really?
Different styles of music can give you different ideas on what is, and what isnt a better speaker/amp system.
I myself Like a lot of Pink Floyd, Jethro Tull, Mike Oldfield etc and the occasional bit of Heavy Rock, and for that, I think that the NF7S or perhaps the VideoLogic Sonic Fury is the better card, with maybe the Altec Lansing 251 or the JBLs, however, the 955 have much better range, and so are better for the more slower, smoother stuff from Floyd, but the 251s seem better for the Rocky-er stuff ( Rockyer? )
Hang on, I am losing it here.
Ok, back to the HIFI... Yes, its got Both Optical and normal AUX inputs. I connected both AUX and OPTICAL to the SoundCard sources ( NF7S SoundStorm & Audigy Live Drive II ) and while playing various tracks, I kept swapping between them ( Which is instant of course ) and I can say without fear of beign wrong, that using the Optical cable gave a much crisper sound than the normal outputs.
The only reason I have not stayed with Optical is that I play a lot of games and I like 5.1 Audio, and the HiFi isnt mine, and the JBLs are too big ( And there I am with a TT Armour case & AL955 Speakers in a 3 foot space!!! )