Audio for me is all about high quality stereo imaging, that's why I have big bookshelf point-source speakers that envelope my ears in almost holophonic surround sound. Obviously that type of setup requires a dedicated amplifier to drive them, but these aren't exactly expensive either, my current amp is no larger than 2 DVD cases on top of each other yet kicks out some serious audio quality for well under £200. Sound direction in games matters just as much as the visuals for me. If the graphics are great but sound not so great, then that can break the game for me, but not the other way round. Sound is always #1.
And yeah soundcards are defunct nowadays. Direct USB out to an amp or DAC or optical out from your motherboard's onboard sound (don't worry, it;s basically 1:1 to a USB connection regardless of what some on online groups might say) and actually maybe optical is the better method because you quite literally isolate the signal from any potential interference or timing issue that can come from USB depending on how many USB devices are connected, the quality of the mobo's USB subsystem, any electrical noise on any part of the PC/house electrics etc etc. As USB is a physical connection going over copper, you can get noise and interference due to the above, but you cannot get the same issue with optical out, it's just light and ignores any copper instabilities.
This is a common misconception. ray racing (especially path tracing) is incredibly demanding on any GPU. Look at Pixar movies for example, going back to the dawn of time it has taken and still takes an ice age to render uncompressed frames and it's only in recent times with upscaling and frame gen has that reached a realistic level of performance. Now with newer gens of GPUs coming with more and more RT cores, this becomes less of an issue with less reliance on upscaling going forwards as the number of RT cores and Tensor cores increases on the GPU die (as fabrication processes get more dense).
It isn't a simple case of industry push, the technology has to evolve, and RT core generation has to advance, and currently there is only one vendor advancing in that area, never guess who
For years AMD just didn't care, the CEO even publicly stated as such, only Nvidia put the R&D into ray tracing and came up with ways to get high performance ray tracing for games. And it's only within the last year really that Intel has taken notes and started their introduction into this whole RT/upscaling field with Samsung not far behind with SoCs for mobile devices pushing ray tracing effects in equal real-time.
Edit*
Here are some fresh comparisons to really drive home the visual impact of RT vs PT vs Raster when all 3 are set to their highest methods in Cyberpunk.
1:
https://imgsli.com/MjQ1ODU0
2:
https://imgsli.com/MjQ1ODUz