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I think a normal sound blaster live card picked up cheap from ebay does the job coupled with surround sound with built in amp. Don't think you need to spend the above on a card when you're only going to use it for mp3's.
The problem with mp3 that people forget about is, it compresses the file by removing all the frequencies we cant hear.
Using advanced sound-cards make you hear the "digital" sound you get with compressed mp3 files under 192Kbs..
I have a sound blaster audigy 128 with a cambridge soundworks 5.1 speaker system and through that I can hear the digital pickup from mp3's.