They have run Rightmark 3D sound data analyser and it had fair results when set to Game mode in the software that came with it. Otherwise no surprises, like others have written, sound quality is its key benefit with that 24 crystal thingy.
One fun thing they mentioned was that the sound card needed to be connected to a floppy power connector. I barely had slack to get it to the damn floppy when used last millenium. Thankfully creative include a power splitter, otherwise it would be no way for sure.
http://www.theinquirer.net/?article=25423
No real benches on games, would really like find out how it handles BF2 with 128 voices, and its X-Fi mode, and if really benefits FPS, i doubt it does.
Since Creative says it has so many circuits and is blablabla, i would like to find out how much juice of power it really uses.