using a toccata sound card is possible, as it is supported in AHI, but its an old card, and doesn't carry any funky dsp's or anything to help decode mp3s. its just a 16bit D/A A/D converter with some buffering, so all the work of decoding and mixing the audio is going to be done by the CPU. 040 and upwards cpu wise really. least with the tocatta, your CPU doesn't have to do any downsampling like dumping it into paula.
the delfina has a dsp processor so you can have it playing your mp3s without having to worry about it chewing up any CPU time. or so i belive...
on a side note, how are you using your AD516 to play MP3s? the AHI driver i had was highly experimental and you had to have Studio16 running in the background for it to work. very crashy. :-D