This is not simple to answer, because exist at least two grades of sound - for median people, and for professionals and sensitive people.<p>It's easy to see difference - median cards stopped at level of "SB Live!" (yes, exclamation sign is part of tm), which have ~90dB SNR; professional are at least 120dB (Audigy).<p>Unfortunately, if speak about internal cards (onboard or PCI/PCIe) they all depends on nuances of PC electrical design, which is still, after decades, just another basket for boards, without analog considerations. What I mean, for example, any sound engineer knows - you should not connect all ground wires in one point, as it becomes source of powerful noise from power converters of boards which are not sensitive to sensitive.<p>And sound chips are become so cheap now, that nearly all boards are now have onboard sound stub, but some companies are more serious on sound quality, and others are less serious.
What was even more curious for me - when I seen audio driver for GPU (unfortunately I forgot on which exactly, probably 20s series from Nvidia).<p>Before, I have more then decade happily used SB Live!, but unfortunately it is PCI, but many new mbs don't have such interface.
And audio quality not always measured on reviews, may be because considered, serious people will not depend on internal "stub" quality.<p>For example, at the moment I use Gigabyte B250-D3M, and it work perfect on internal audio, but I don't know if this is just because I use only network cards as external, or I will have issues when add some GPU or other card with high power consumption.<p>Any way, external cards, now mostly mean USB cards, have potential to be much better, because they have their own power supply and are far from noise sources. Unfortunately, external DACs are expensive.<p>So, unfortunately, it is now lottery, I cannot recommend any manufacturer of boards with internal sound, looks like some boards are good and other are not, even for median consumer. For professionals or sensitive, looks like no choice, only some professional grade card.