For recording, I typically recommend M-Audio, as their products are more focused on audio input rather then audio output. I'm sure there are other options out there, but they're the one I know the most about. I do note this is NOT my area of expertise though, so you might want to drop in somewhere with a larger knowledge base [hifi.org comes to mind].
System Usage from Most to Least Important: Multi-track recording
Preferred Website for Parts: newegg.com
I am building a new gaming/recording pc.
I also record my band playing and I would like to have many tracks at once (as many as possible)
First: Is the apu needed/beneficial?
Second: What cards would you suggest for this purpose?
This is just a suggestion, but if you are interested in Multi-track recording, you can at least take a look at this NCH product. I bought it several years ago, and use it all the time. I find it does almost everything I want to do.
It will take the sound files you already have (many different types; .wav, .mp3, .wma, etc...), or you can record your own voice simultaneously with the music and or sounds playing on the tracks you create. (You can also edit and add special effects, clean up noise, etc. by using the 'Sound Editor' -- seen info below).
Too many features to list here, so I'll just provide the link, and you can read more. Personally, I love it!
NOTE: I also purchased NCH's WavePad Sound Editor ("Master's Edition"). They work great with each other. Use the Sound Editor to create and/or load sounds you have already, then put them into the Multi-track Recorder, to arrange the sounds, timings, etc. They cost some money, but I don't think they are too expensive.