I think the Delfina is a good card because of the Motorola DSP.
It let you play mp3 without cpu load.
But the major drawback of this card is that it only support 48 kHZ sampling rate and other frequency has to be resampled to be played !
If you are about to pay as high as 150 uds try to get a delfina flipper edition. This card support 32,44.1 and 48 khz sampling rates.
But the Delfina lite is a very good card !