im assuming ur on about the sampling rate of the output . the answer is no.
u will only get the best quality if u match teh output sampling rate, with teh playback-source sampling rate.
but most top soundcard offers near loseless conversion of sampling rates, so it doesnt matter. mine is set to 96000hz @ 24bit.
by the way id go for an asus card really.
So what you're saying is that a higher sample rate will give you better sound quality with recorded audio, like using a microphone or with VoIP?