[Fyron]

I don't think there is any point to the extra gradations of 32 bit over 24 bit for sound... E-mu external audio devices don't bother going 32-bit, and they are very highly regarded. Even Creative sticks with 24 bits for their audigy xi-fi stuff. 32-bit appears to be snake oil.

You will get better sound quality with better speakers (esp. by going with real speakers and not PC speakers). You will get better sound quality with better chipsets. You will get better quality with both. Speakers certainly make more of a difference, but that doesn't mean a better sound card will be pointless.