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If you are just looking at playing MP3s, a MAS Player works great.While not a soundcard per se, works great for playing MP3s with very little overhead.desiv
There's no decoding driver for the AD516. So while it has a DSP, no one's written the software to take advantage of it for playing MP3s.
It will result in better performance, but also crappier quality
Delfina plays even higher bitrate mp3:s just fine, so I don't see why you'd need any trickery with mp2:s or so...